us-tx/regs
704 sections.
- 1.200 State Employee Family Leave Pool
- 1.201 Tuition Reimbursement Program
- 1.360 Purpose
- 1.361 Applicability
- 1.362 Definitions
- 1.363 Prerequisites to Suit
- 1.364 Sovereign Immunity
- 1.365 Notice of Claim of Breach of Contract
- 1.366 Agency Counterclaim
- 1.367 Request for Voluntary Disclosure of Additional Information
- 1.368 Duty to Negotiate
- 1.369 Timetable
- 1.370 Conduct of Negotiation
- 1.371 Settlement Approval Procedures for Negotiation
- 1.372 Settlement Agreement
- 1.373 Cost of Negotiation
- 1.374 Request for Contested Case Hearing
- 1.375 Mediation Timetable
- 1.376 Conduct of Mediation
- 1.377 Agreement to Mediate
- 1.378 Qualifications and Immunity of the Mediator
- 1.379 Confidentiality of Mediation and Final Settlement Agreement
- 1.380 Costs of Mediation
- 1.381 Settlement Approval Procedures for Mediation
- 1.382 Initial Settlement Agreement
- 1.383 Final Settlement Agreement
- 1.384 Referral to the State Office of Administrative Hearing (SOAH)
- 1.385 Assisted Negotiation Processes
- 1.386 Factors that Support the Use of Assisted Negotiation Processes
- 1.387 Use of Assisted Negotiation Processes
- 1.400 Gift Acceptance Policy and Procedures
- 3.1 Private Letter Rulings and General Information Letters
- 3.2 Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment
- 3.3 Contract Examination Program
- 3.4 Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance
- 3.5 Waiver of Penalty or Interest
- 3.6 Subpoenas of Third-Party Record Keepers
- 3.7 Successor Liability: Liability Incurred by Purchase of a Business
- 3.8 Informant's Recovery Payment Limitations
- 3.9 Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers
- 3.10 Taxpayer Bill of Rights
- 3.11 Petition for Adoption of Rules
- 3.12 Hotel Projects, Project Financing Zones, and Qualified Hotel Projects
- 3.13 Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees
- 3.15 Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records
- 3.16 Delinquent Taxpayer Financial Records; Information Exchange
- 3.17 Producer Reporting Requirements
- 3.18 Tax Reimbursement
- 3.19 Limitation for Collections for Refunds
- 3.20 Producer's Gross Cash Receipts
- 3.21 Exemption or Tax Reduction for High-Cost Natural Gas
- 3.22 Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well
- 3.23 Credits for Qualifying Low Producing Wells
- 3.24 Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy
- 3.25 Penalty and Interest
- 3.26 Purchaser and/or Processer Reporting Requirements
- 3.27 Exemptions of Governmental Entities and Two-Year Inactive Oil Wells
- 3.28 Reports, Payments, and Due Dates
- 3.30 Natural Gas Tax Managed Audits and Determination of Overpaid Amounts
- 3.31 Occupation Tax on Oil Which Is Lost after Having Been Run to Lease Tank
- 3.32 Exemption of Oil Incidentally Produced in Association with the Production of Geothermal Energy
- 3.33 Tax Due on Crude Oil Recovered by Reclamation Plants and Other Salvage Operations
- 3.34 Exemption of Governmental Entities and Two-Year Inactive Wells
- 3.35 Reporting Requirements for Producers and Purchasers
- 3.37 Enhanced Oil Recovery Projects
- 3.39 Credits for Qualifying Low Producing Oil Leases
- 3.40 Tax Credit for Enhanced Efficiency Equipment
- 3.52 Concerns Exempt from Tax--Gas, Electric Light, Power, or Water Works
- 3.61 Credit for Motor Vehicle Sales or Use Tax Paid to Another State
- 3.62 Insurance Settlements
- 3.63 Foreign Diplomatic Officials
- 3.64 Motor Vehicle Transferred on Incorporation
- 3.65 Motor Vehicles Purchased Through Another Name
- 3.66 Community Property
- 3.67 Repossessions
- 3.68 United States and Foreign Military Personnel Stationed in Texas
- 3.69 Motor Vehicle Use Tax; Interstate Commerce; Motor Carriers
- 3.70 Motor Vehicle Leases and Sales
- 3.71 Definition of \
- 3.72 Trailers, Farm Machines, and Timber Machines
- 3.73 Qualifying for Fair Market Value Deduction and Determination of Fair Market Value for Replaced Vehicles
- 3.74 Seller Responsibility
- 3.75 Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments
- 3.76 Driver Education Cars
- 3.78 Motor Vehicle Rentals
- 3.79 Standard Presumptive Value
- 3.80 Motor Vehicles Transferred as a Gift or for No Consideration
- 3.82 Exemption for Churches or Religious Societies
- 3.83 §3.84
- 3.84 Exemption for Orthopedically Handicapped Person
- 3.86 Destroyed and Repaired Motor Vehicles
- 3.88 Moveable Specialized Equipment and Off-Road Vehicles
- 3.90 Motor Vehicles Purchased for Use Outside of Texas
- 3.94 Filing Reports
- 3.95 Motor Vehicle Sales Tax Resale Certificate; Sales for Resale
- 3.96 Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles
- 3.101 Cigarette Tax and Stamping Activities
- 3.102 Applications, Definitions, Permits, and Reports
- 3.121 Definitions, Imposition of Tax, Permits, and Reports
- 3.143 Oil, Gas, and Related Well Service
- 3.151 Imposition, Collection, and Bonds or Other Security of the Fee
- 3.161 Definitions, Exemptions, and Exemption Certificate
- 3.162 Hotel Occupancy Tax Base and Collection of the Tax
- 3.163 Refund of Hotel Occupancy Tax
- 3.276 Surveying Services
- 3.280 Aircraft
- 3.281 Records Required; Information Required
- 3.282 Auditing Taxpayer Records
- 3.283 Bartering Clubs and Exchanges
- 3.284 Drugs, Medicines, Medical Equipment, and Devices (Tax Code §151.313)
- 3.285 Resale Certificate; Sales for Resale
- 3.286 Seller's and Purchaser's Responsibilities
- 3.287 Exemption Certificates
- 3.288 Direct Payment Procedures and Qualifications
- 3.289 Alcoholic Beverage Exemptions
- 3.290 Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment
- 3.291 Contractors
- 3.292 Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property
- 3.293 Food; Food Products; Meals; Food Service
- 3.294 Rental and Lease of Tangible Personal Property
- 3.295 Natural Gas and Electricity
- 3.296 Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer
- 3.297 Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles
- 3.298 Amusement Services
- 3.299 Newspapers, Magazines, Publishers, Exempt Writings
- 3.300 Manufacturing; Custom Manufacturing; Fabricating; Processing (Tax Code, §§151.005, 151.007, 151.318, and 151.3181)
- 3.301 Promotional Plans, Coupons, Retailer Reimbursement
- 3.302 Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
- 3.303 Transportation and Delivery Charges
- 3.304 Morticians and Monument Builders
- 3.305 Criminal Offenses and Penalties
- 3.306 Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes
- 3.307 Florists
- 3.308 Computers--Hardware, Computer Programs, Services, and Sales
- 3.310 Laundry, Cleaning, and Garment Services
- 3.311 Auctioneers, Brokers, and Factors
- 3.312 Graphic Arts or Related Occupations; Miscellaneous Activities
- 3.313 Cable Television Service and Bundle Cable Service
- 3.314 Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies
- 3.315 Motor Vehicle Parking and Storage
- 3.316 §3.317
- 3.317 Massage Parlors, Escort Services, and Turkish Baths
- 3.318 Water-Related Exemptions (Tax Code, §§151.314, 151.315, and 151.355)
- 3.319 Prior Contracts
- 3.320 Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment
- 3.321 Advertising Agencies
- 3.322 Exempt Organizations
- 3.323 Imports and Exports
- 3.324 Oil, Gas, and Related Well Service
- 3.325 Refunds and Payments Under Protest
- 3.326 Carbon Dioxide Capture and Sequestration
- 3.327 Taxpayer's Bond or Other Security
- 3.328 Optional Reporting Methods for Grocers and Other Vendors
- 3.329 Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones
- 3.330 Data Processing Services
- 3.331 Transfers of Common Interests in Tangible Personal Property; Intercorporate Services
- 3.332 Drilling Equipment
- 3.333 Security Services
- 3.334 Local Sales and Use Taxes
- 3.335 Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption
- 3.336 Currency, Certain Coins, and Gold, Silver, and Platinum Bullion
- 3.337 Gratuities
- 3.338 Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers
- 3.339 Statute of Limitations
- 3.340 Qualified Research
- 3.342 Information Services
- 3.343 Credit Reporting Services
- 3.344 Telecommunications Services
- 3.345 Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services
- 3.346 Use Tax
- 3.347 Improvements to Realty
- 3.350 Master Recordings and Broadcasts
- 3.353 Sales Tax Holiday--Certain Emergency Preparation Supplies
- 3.354 Debt Collection Services
- 3.355 Insurance Services
- 3.356 Real Property Service
- 3.357 §3.358
- 3.358 Maquiladoras
- 3.360 Customs Brokers
- 3.361 Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation
- 3.362 Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant
- 3.364 Services by Employees
- 3.365 Sales Tax Holiday--Clothing, Shoes and School Supplies
- 3.366 Internet Access Services
- 3.367 Timber Items (Tax Code, §151.3162 and §151.317)
- 3.369 Sales Tax Holiday--Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products
- 3.430 Records Required, Information Required
- 3.431 Refund of Gasoline and Diesel Fuel Tax to Transit Company
- 3.432 Refunds on Gasoline, Diesel Fuel, Compressed Natural Gas, and Liquefied Natural Gas Taxes
- 3.433 Incidental Highway Travel
- 3.435 Metering Devices Used to Claim Refund of Tax on Gasoline Used In Power Take-Off and Auxiliary Power Units (Tax Code, §162.125)
- 3.437 Trip Permit in Lieu of Interstate Trucker License
- 3.438 Signed Statements for Purchasing Dyed Diesel Fuel Tax Free
- 3.439 Motor Fuel Transportation Documents
- 3.440 On-Highway Travel of Farm Machinery
- 3.441 Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers
- 3.442 Bad Debts or Accelerated Credit for Non-payment of Taxes
- 3.443 Diesel Fuel Tax Exemption for Water, Fuel Ethanol, Biodiesel, Renewable Diesel, and Biodiesel and Renewable Diesel Mixtures
- 3.444 Temperature Adjustment Conversion Table and Metering Devices
- 3.446 Electronic Filing of Reports, Civil Penalties, and Deferred Tax Payments
- 3.447 Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers
- 3.448 Transportation Services for Texas Public School Districts
- 3.481 Imposition and Collection of Manufactured Housing Tax
- 3.511 Tax Rate, Due Dates, Payments, Exclusions, and Auditing
- 3.574 Margin: New Veteran-Owned Businesses
- 3.581 Margin: Taxable and Nontaxable Entities
- 3.582 Margin: Passive Entities
- 3.583 Margin: Exemptions
- 3.584 Margin: Reports and Payments
- 3.585 Margin: Annual Report Extension
- 3.586 Margin: Nexus
- 3.587 Margin: Total Revenue
- 3.588 Margin: Cost of Goods Sold
- 3.589 Margin: Compensation
- 3.590 Margin: Combined Reporting
- 3.591 Margin: Apportionment
- 3.592 Margin: Additional Tax
- 3.593 Margin: Franchise Tax Credits
- 3.594 Margin: Temporary Credit for Business Loss Carryforwards
- 3.598 Margin: Tax Credit for Certified Rehabilitation of Certified Historic Structures
- 3.599 Margin: Research and Development Activities Credit
- 3.601 Definitions, Changes in Ownership, Gross Receipts Regulations, and Record Keeping Requirements
- 3.602 Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and Exemptions
- 3.603 Denials; Suspensions; Revocations; Violations; Hearings
- 3.605 Persons Who Repair, Maintain, or Service Amusement Machines
- 3.611 Refund on Licenses, Registration Certificates, or Occupation Tax Permits
- 3.641 Pari-mutuel Wagering
- 3.692 Definitions, Reporting Requirements and Amount of Fee
- 3.701 Automotive Oil Sales Fee Reporting Requirements
- 3.711 Battery Sales Fee Collection and Reporting Requirements
- 3.722 Sexually Oriented Business Fee
- 3.731 Oil-Field Cleanup Regulatory Fee on Oil
- 3.732 Oil-Field Cleanup Regulatory Fee on Natural Gas
- 3.741 Imposition and Collection of Tax
- 3.751 Special Fee on Certain Cigarettes and Cigarette Tobacco Products; Definitions, Imposition of Fee, and Reports
- 3.809 Due Dates, Penalty and Interest, and Overpayments
- 3.811 Election by Reciprocal or Interinsurance Exchange Pursuant to Insurance Code, Chapter 224
- 3.820 Premium Tax Paid by Certain Purchasing Groups
- 3.822 §3.827
- 3.827 Captive Insurance Companies
- 3.828 Workers' Compensation Insurance Gross Premiums for the Purpose of Maintenance Taxes
- 3.830 Premium Tax Credit for Examination Expenses and Valuation Fees
- 3.831 §3.832
- 3.832 Assessment for the Office of Public Insurance Counsel (OPIC)
- 3.833 Certified Capital Companies and Certified Investor Premium Tax Credits
- 3.834 Volunteer Fire Department Assistance Fund Assessment
- 3.835 Reporting of Unauthorized Insurance Premium Tax by Nonadmitted Captive Insurers
- 3.1001 Mixed Beverage Gross Receipts Tax
- 3.1002 Mixed Beverage Sales Tax
- 3.1201 Fee for Outdoor Advertising of Cigarettes or Tobacco Products
- 3.1202 Warning Notice Signs
- 3.1203 Approved Seller Training Programs
- 3.1204 Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H
- 3.1205 Delivery Sales of Cigarettes (Health and Safety Code, Chapter 161, Subchapter R)
- 3.1206 Delivery Sales of E-Cigarettes (Health and Safety Code, Chapter 161, Subchapter R)
- 3.1207 E-cigarette Retailer Permits
- 3.1208 Prohibited E-Cigarette Products
- 3.1251 School Fund Benefit Fee
- 3.1261 Reports, Payments, and Record Keeping Requirements
- 3.1271 Prepaid Wireless 9-1-1 Emergency Service Fee
- 4.100 Purpose
- 4.101 Definitions
- 4.102 Public Entity Eligibility and Participation
- 4.103 Depository Institution Eligibility and Participation
- 4.104 Depository Institution Application Process
- 4.105 Depository Institution Approval Criteria
- 4.106 Voluntary Withdrawal from the Pooled Collateral Program
- 4.107 General Collateral Requirements
- 4.108 Acceptable Collateral
- 4.109 Required Amount of Collateral
- 4.110 Pledge and Withdrawal of Collateral
- 4.111 Recovery of Public Deposits
- 4.112 Custodian Trustee Qualification and Participation
- 4.113 Reporting Requirements
- 4.114 Public Entity Deposits and Notice to Participating Depository Institutions
- 4.115 Books and Records
- 4.116 Certification of Compliance
- 4.117 Compliance with Laws; Venue
- 4.118 Administrative Penalties for Noncompliance by Participating Depository Institution
- 4.119 Penalty Amounts
- 4.120 Assessment
- 5.1 Definitions
- 5.12 Processing Payments Through Electronic Funds Transfers
- 5.13 Administration of Electronic Funds Transfers
- 5.14 Participation in the Electronic Funds Transfer System
- 5.15 Electronic Funds Transfers - Pay Cards
- 5.22 State of Texas Travel Guidance
- 5.37 Deferred Compensation Contracts
- 5.39 Hazardous Duty Pay
- 5.40 Overpayments and Underpayments of Compensation
- 5.41 Payroll Requirements
- 5.43 Payments for Accrued Vacation Time
- 5.44 Payments for Accrued Vacation and Sick Leave to the Estates of Deceased State Employees
- 5.45 IRS Levy Procedures
- 5.46 Deductions for Paying Membership Fees to Certain State Employee Organizations
- 5.47 Deductions for Payments to Credit Unions
- 5.48 Deductions for Contributions to Charitable Organizations
- 5.49 Longevity Pay
- 5.51 Requirements for Purchase Documents
- 5.54 Consulting Services Contracts
- 5.56 Appropriation Year Determination
- 5.57 Use of Payment Cards by State Agencies
- 5.58 Recovery of Certain State Agency Overpayments
- 5.61 Approval and Certification of Certain Payment and SPRS Documents
- 5.140 Replacement Payments
- 5.160 Petty Cash Accounts for Travel Advances
- 5.161 General Revenue Fund Reimbursement for Statewide Support Services
- 5.200 State Property Accounting System
- 5.205 Disposal of Computer Equipment by Charitable Organization
- 5.210 Uniform Statewide Accounting System
- 5.300 Monitoring and Implementation of Enterprise Resource Planning Systems
- 5.302 State Agency Reporting of Contracting Information
- 5.400 Printing and Issuance of Warrants
- 5.450 Salary Affidavits: District Attorneys, Criminal District Attorneys, and State Paid County Attorneys
- 5.451 Salary Affidavits: District Judges, Criminal District Judges and Judges of Courts of Appeals
- 5.452 Claims for Additional Compensation for Active, Retired, and Former District Judges
- 5.453 Travel and Expense Accounts of District Judges and District Attorneys
- 5.454 Witness Fees
- 5.455 Payroll Procedures: District Judges, Criminal District Judges, District Attorneys, and Criminal District Attorneys
- 5.480 Next Generation 9-1-1 Service Fund
- 6.1 Definitions
- 6.2 Applicability
- 6.3 Disclosure Requirements
- 6.4 Standards of Conduct
- 6.5 Contract Voidable
- 6.10 Definitions
- 6.11 Advisory Capacity
- 6.12 Advisory Board Member Duties
- 6.13 Advisory Board Composition
- 6.14 Compensation; Expenses
- 6.15 Disclosures and Annual Affirmation of Compliance
- 6.16 Term of Office
- 6.17 Charter and Policies
- 6.18 Removal of Advisory Board Members
- 7.1 General Statement of Purpose
- 7.2 Definitions
- 7.3 Tax Exempt Status Requirements
- 7.11 Board Officers
- 7.12 Meetings
- 7.13 Agenda for Board Meetings
- 7.14 Record of Meetings
- 7.15 Voting Procedures
- 7.16 Public Comment
- 7.17 Public Hearings
- 7.18 Complaints
- 7.21 General Responsibilities
- 7.31 General Responsibilities
- 7.32 Management Responsibilities
- 7.33 Delegated Responsibilities
- 7.41 Application
- 7.42 Enrollment Period
- 7.43 Administrative Fees
- 7.51 Tuition Paid
- 7.52 Maximum Tuition Credit Hours and Fees Paid
- 7.53 Supplemental Contracts
- 7.54 Application of Unused Credit Hours to Graduate Tuition
- 7.61 Qualified Beneficiary
- 7.62 Certification and Evidence of Residency
- 7.63 Change of Beneficiary
- 7.64 Purchasers
- 7.71 Conversion
- 7.81 Refunds
- 7.82 Termination of Prepaid Tuition Contract
- 7.83 Termination of Program
- 7.84 Transfer of Benefits
- 7.91 Default
- 7.101 Definitions
- 7.102 General Provisions
- 7.103 Tax Benefits and Securities Laws Exemptions
- 7.104 Enrollment
- 7.105 Administrative Fees and Service Charges
- 7.106 Plan Managers
- 7.107 Beneficiaries
- 7.108 Roll-Overs
- 7.109 Owners
- 7.110 Replacement of Beneficiary
- 7.111 Withdrawals
- 7.121 Application
- 7.122 Definitions
- 7.123 Tax Exempt Status Requirements
- 7.124 Prepaid Tuition Units: Purchase; Assigned Value; Types; Price
- 7.125 Redemption of Tuition Units
- 7.126 Prepaid Tuition Contract
- 7.127 Purchaser; Beneficiary
- 7.128 Contract Payment
- 7.129 Deferred Use of Prepaid Credit Hours
- 7.130 Change of Beneficiary
- 7.131 Purchaser Obligations and Requests
- 7.132 No Promise or Guarantee of Admission
- 7.133 Contract Termination
- 7.134 Default and Delinquency Conversion
- 7.135 Refunds
- 7.136 Transfer to Institutions on Redemptions of Tuition Units
- 7.137 Transfers Among 529 Plans
- 7.138 Recordkeeping for Certain Rollover Contributions
- 7.139 Actuarial Soundness of Fund
- 7.140 Suspension of New Enrollment; Program Modification or Termination
- 7.141 Effect of Program Termination on Contract
- 7.142 Statement Regarding Status of Prepaid Tuition Contract
- 7.144 Gift Contributions
- 7.145 Marketing Considerations
- 7.161 Purpose
- 7.162 Definitions
- 7.163 Texas Save and Match Program Administration
- 7.164 Certain Exemptions for the Board, Program Entity, and Nonprofit Scholarship Organizations
- 7.165 Initial Eligibility for Participation in Program Applicable to All Participants
- 7.166 Initial Eligibility for Participation in Program Applicable to Awards Made by the Board
- 7.167 Award Process for Awards Made by the Board
- 7.168 Redemption of Awards Made by the Board
- 7.169 Limitations Applicable to All Participants
- 7.170 Match Account Administration by Plan Manager
- 7.171 Texas Save and Match Trust Fund; Agreements between Board and Program Entity Regarding Program Entity Funds
- 7.181 Definitions
- 7.182 Tax Exempt Status Requirements
- 7.183 Participation Agreement
- 7.184 Designated Beneficiary and Eligible Individual
- 7.185 Participant
- 7.186 Fees and Other Charges
- 7.187 Contributions
- 7.188 Distributions
- 7.189 Rollovers
- 7.190 Change of Beneficiary
- 7.191 Change of Participant
- 7.192 Reporting
- 7.193 Account Termination
- 7.194 Investments
- 7.195 Refunds
- 7.196 Termination or Modification of Program
- 7.197 Program Limitations
- 7.198 ABLE Program Advisory Committee
- 9.101 Conduct of the Property Value Study
- 9.103 Audit of Total Taxable Value of Property in a School District
- 9.201 Performance Audit Procedures
- 9.301 Appraisal District Reviews
- 9.402 Special Use Application Forms
- 9.415 Applications for Property Tax Exemptions
- 9.416 Continuation of Residence Homestead Exemption While Replacement Structure is Constructed
- 9.417 Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities
- 9.419 Property Tax Exemption for Certain Leased Motor Vehicles
- 9.803 Requirements for Appraisal Review Board Records
- 9.805 Appraisal Review Board Evidence Exchange and Retention and Audiovisual Equipment Requirements
- 9.1001 Current and Delinquent Tax Receipts and Temporary Tax Receipts
- 9.1002 Posting of Tax Rates on County's Internet Website
- 9.1051 Definitions
- 9.1052 Forms
- 9.1053 Entity Requesting Agreement to Limit Appraised Value
- 9.1054 School District Application Review and Agreement to Limit Appraised Value
- 9.1055 Comptroller Application Review and Agreement to Limit Appraised Value
- 9.1056 Eligibility Determination Appeal
- 9.1057 Reports by Comptroller
- 9.1058 Miscellaneous Provisions
- 9.1059 Annual Compliance Review for Qualifying Jobs and Penalties
- 9.1060 Agreement for Limitation on Appraised Value
- 9.2001 Purpose and Definitions
- 9.2002 Wildlife Use Appraisal Regions
- 9.2003 Wildlife Management Plan
- 9.2004 Qualification for Agricultural Appraisal Based on Wildlife Management Use
- 9.2005 Wildlife Use Requirement
- 9.3001 Appraisal Cards
- 9.3002 Tax Maps
- 9.3003 Uniform Tax Records System
- 9.3004 Appraisal Records of All Property
- 9.3005 Tax Roll for Any Taxing Unit
- 9.3006 Notice of Estimated Taxes Required to be Posted by County Appraisal Districts and Taxing Unit Assessors
- 9.3008 Delinquent Tax Roll of Any Taxing Unit
- 9.3009 Alphabetical Index
- 9.3010 Partial Exemption Lists
- 9.3011 Absolute Exemption Lists
- 9.3012 §9.3014
- 9.3014 Property Identification System
- 9.3015 Report of Decreased Value Forms
- 9.3031 Rendition Forms
- 9.3034 Notice of Exemption Application Requirement
- 9.3038 Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements
- 9.3039 Tax Refund Form
- 9.3040 Tax Certificates
- 9.3042 Request Forms for Separate or Joint Taxation
- 9.3044 Appointment of Agents for Property Tax Matters
- 9.3045 Application for September 1 Inventory Appraisal
- 9.3048 Publication of Budget
- 9.3049 Change of Use Determination
- 9.3052 Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing
- 9.3054 Request to Postpone Tax Bill
- 9.3059 Certification of Appraisal Roll
- 9.3060 Installment Payment of Taxes on Property Located Within a Disaster Area
- 9.3061 Installment Payments of Taxes on Property Not Directly Damaged in a Disaster or Emergency Area
- 9.3064 Public Notice of Protest and Appeal Forms
- 9.4001 Valuation of Open-Space and Agricultural Lands
- 9.4005 Formulas for Interstate Allocation of the Tax Value of Railroad Rolling Stock
- 9.4009 Appraisal of Recreational, Park, and Scenic Land
- 9.4010 Appraisal of Public Access Airport Property
- 9.4011 Appraisal of Timberlands
- 9.4013 Residential Real Property Inventory Appraisal
- 9.4031 Manual for Discounting Oil and Gas Income
- 9.4033 Allocation of Value
- 9.4035 Special Types of Personal Property Inventory
- 9.4037 Electronic Delivery of Communications between Tax Officials and Property Owners
- 9.4038 Definition of Petroleum Products
- 9.4301 Definitions
- 9.4302 General Provisions
- 9.4303 Changes in Preliminary Certification of Findings
- 9.4304 Extensions of Time
- 9.4305 Who May Protest
- 9.4306 Filing a Petition Initiating a Protest
- 9.4307 Dismissal
- 9.4308 Contents of Petition
- 9.4309 Insufficient Grounds for Objection
- 9.4310 Study and Audit Documents
- 9.4311 Prehearing Exchanges and Informal Conference Regarding Petition
- 9.4312 Scheduling a Protest Hearing
- 9.4313 Conduct of Oral Hearing
- 9.4314 Administrative Law Judge's Powers
- 9.4315 Proposal for Decision After Oral Hearing
- 9.4317 Effect of Final Decision and Certification of Changes
- 9.4321 Definitions
- 9.4323 Application
- 9.4325 Review by Comptroller
- 9.4327 Payment to Qualified Local Government
- 9.5000 Definitions
- 9.5001 Applicant Eligibility Requirements
- 9.5002 Application Requirements
- 9.5003 Economic Benefit Statement Criteria
- 9.5004 Application Process
- 9.5005 Agreement for Limitation on Taxable Value of Eligible Property
- 9.5006 Agreement Process
- 9.5007 Amendment Process
- 9.5008 Job and Wage Requirements; Penalty for Failing to Comply with Job or Wage Requirement
- 9.5009 Biennial Compliance Report
- 9.5010 Biennial Report to Legislature
- 9.5011 Conflicts
- 9.5012 Electronic Submission; Notices
- 9.5013 Hearings
- 10.1 Definitions
- 10.2 Annual Local Debt Report Required from Political Subdivision
- 10.3 Submission of Annual Local Debt Report to Comptroller
- 10.4 Reporting Options Available to Political Subdivisions Generally
- 10.5 Alternative Form of Financial Information for Report; Alternative Reporting Option Available for Certain Types of Districts
- 10.6 Comptroller Procedures
- 11.1 Government Growth Impact Statements
- 12.1 Definitions
- 12.51 Definitions
- 12.52 Advisory Board Creation, Purpose and Composition
- 12.53 Meetings
- 12.54 General Advisory Board Responsibilities
- 13.3 Knowledge of Owner
- 13.4 Report and Delivery of Certain Tangible Personal Property
- 13.5 Reportability of Worthless and Non-freely Transferable Securities
- 13.6 Minimum Requirements for a Claim
- 13.7 Identification of Claimed Property; Burden
- 13.8 Certain Mineral Proceeds; Supporting Documentation Required
- 13.9 Documentation Requirements to Establish Heirship
- 13.10 Durable Powers of Attorney
- 13.16 Applicability
- 13.17 Definitions
- 13.18 Provisions of Information to the Comptroller
- 13.19 Limitations
- 13.21 Property Report Format
- 14.1 Definitions
- 14.2 Standards for Deposit
- 14.3 Written Demand for Withdrawal or Delivery
- 14.4 Transfer of Depository Account Balances
- 14.5 Establishment of Depository Accounts
- 14.6 Electronic and Digital Signatures
- 14.7 Amendment of Account Agreement; Notices
- 14.8 Account Statements
- 14.9 Fees; Service Charges; Penalties
- 14.10 Transfer of Depository Account
- 14.11 Lien on Depository Account
- 14.12 Applicability of Estates Code
- 14.13 Powers of Attorney
- 14.14 Confiscations, Requisitions, Seizures, and Certain Other Actions
- 14.15 Official Exchange Rates
- 14.16 Accounting and Reporting of Taxable Gains
- 14.17 Electronic Information Sharing Systems and Processes
- 14.18 Periodic Reports
- 14.19 Forms; Notices
- 15.1 Applicability and Additional Information
- 15.2 Approved Means of Electronic Funds Transfer
- 15.3 Definitions
- 15.4 Applicable Payment Categories and Voluntary Payments
- 15.5 Payment Category: Fees
- 15.6 Payment Category: Taxes
- 15.7 Payment Category: Other Payments
- 15.8 Voluntary Payments by Electronic Funds Transfer
- 15.21 State Agency Rules Requirements
- 15.22 State Agency Applicability Determination and Notification Procedures
- 15.31 TexNet Enrollment
- 15.32 Transmission of TexNet Payment Information
- 15.33 Determination of Settlement Date
- 15.34 Transfer of Funds to the Comptroller
- 15.35 Notification to the Comptroller
- 15.41 Missed Payment Deadline Procedures
- 15.42 Late Payment
- 15.43 Penalties
- 15.44 Proof of Payment
- 15.45 Refunds
- 16.1 Definitions
- 16.2 Grant Funds Distribution Method
- 16.3 Notice and Applications
- 16.4 Program Eligibility Requirements; Eligible Applicants; Costs
- 16.5 Authorized Officials
- 16.6 Federal Funding
- 16.7 Preferences
- 16.8 Reimbursement Awards
- 16.9 Payment
- 16.10 Requirements
- 16.11 Reports
- 16.12 Noncompliance
- 16.13 Grant Reduction or Termination
- 16.14 Records Retention
- 16.15 Request for Records and Audit
- 16.16 Conflict with Laws, Rules, Regulations, or Guidance
- 16.17 References
- 16.200 Definitions
- 16.201 Opioid Abatement Strategies
- 16.202 Grant Issuance Plan
- 16.203 Notice and Applications
- 16.204 Availability of Funds
- 16.205 Engage in Business in Texas
- 16.206 Peer Review Panel Members
- 16.208 Grant Application Review
- 16.209 Amount of Grant Award
- 16.210 Financial Responsibility
- 16.211 Allowable Costs; Disbursement of Grant Funds
- 16.212 Grant Requirements
- 16.214 Conflicts of Interest; Code of Ethics
- 16.215 Reporting
- 16.217 Extensions and Amendments
- 16.218 Noncompliance
- 16.219 Monitoring Grant Award Performance and Expenditures
- 16.220 Records Retention; Audit
- 16.221 Forms and Other Documents
- 16.222 Hospital District Allocations
- 16.223 Grants to Certain Political Subdivisions
- 16.300 Definitions
- 16.301 Applications
- 16.302 Review by Comptroller
- 16.303 Awards; Grant Agreement
- 16.304 Authorized Uses of Grant Funds; Limitations
- 16.305 Reporting and Compliance
- 16.401 Definitions
- 16.402 Certified Educational Assistance Organizations
- 16.403 Program Participation
- 16.404 Education Service Providers and Vendors of Educational Products
- 16.405 Suspension of Program Participation
- 16.406 Approved Education-Related Expenses
- 16.407 Program Administration
- 16.408 Program Participant, Provider, and Vendor Autonomy
- 16.409 Appeals
- 16.410 Notice
- 16.500 Definitions
- 16.501 Applications
- 16.502 Comptroller Review
- 16.503 Grant Agreement
- 16.504 Authorized Uses of Grant Funds
- 16.505 Reporting and Compliance
- 16.506 Fiscal Year 2026 Application Period
- 16.550 Definitions.
- 16.551 Application
- 16.552 Comptroller Review
- 16.553 Grant Agreement
- 16.554 Authorized uses of Grant Funds
- 16.555 Reporting and Compliance
- 16.556 Fiscal Year 2026
- 17.1 Intent, Purpose, and Definitions
- 17.2 Agency Contracts with Vendors or the Comptroller
- 17.3 Agency Non-Compliance
- 18.1 Purpose and Definitions
- 18.2 Trust Account Distributions
- 18.3 Annual Meeting of Investment Advisory Committee
- 18.4 Other Meetings of the Investment Advisory Committee
- 18.5 Annual Distributions
- 18.6 Administration and Management of the Trust Account
- 18.7 Compliance Audits
- 18.8 Annual Review
- 19.1 Purpose of the State Energy Conservation Office
- 19.2 State Energy Conservation Office Business Location and Mailing Address
- 19.11 Purpose of Rules
- 19.12 Application
- 19.13 Definitions
- 19.14 Energy and Water Management Plan
- 19.16 Long Range Utility Services Plan
- 19.17 Utility Consumption Data Reporting
- 19.31 Requirement to Use Design Standards
- 19.32 Energy and Water Conservation Design Standards
- 19.33 Major Renovation Projects
- 19.34 Submission of Certification and Compliance Documentation
- 19.41 Description of Program
- 19.42 Definitions
- 19.43 Eligibility
- 19.44 Fund Availability
- 19.45 Project Funding and Repayment
- 19.51 Definitions
- 19.52 Public Comment on Building Energy Efficiency Performance Standards
- 19.53 Building Energy Efficiency Performance Standards
- 20.581 Purpose and Applicability
- 20.582 Definitions
- 20.583 Protecting the State's Interest: Failure to Meet Specifications
- 20.584 Protecting the State's Interest: Failure to Meet Contract Requirements
- 20.585 Debarment
- 20.586 Procedures for Investigations and Debarment
- 20.587 Request for Review
- 20.588 Effect of Debarment
- 20.600 Denial of State Grant Funds for Local Entities that Prohibit or Discourage Enforcement of Public Camping Ban