Texas Tax Code

2,099 sections.

• 1.01 SHORT TITLE
• 1.02 APPLICABILITY OF TITLE
• 1.03 CONSTRUCTION OF TITLE
• 1.04 DEFINITIONS
• 1.05 CITY FISCAL YEAR
• 1.06 EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE
• 1.07 DELIVERY OF NOTICE
• 1.08 TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER
• 1.09 AVAILABILITY OF FORMS
• 1.10 ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS
• 1.11 COMMUNICATIONS TO FIDUCIARY
• 1.12 MEDIAN LEVEL OF APPRAISAL
• 1.15 APPRAISERS FOR TAXING UNITS PROHIBITED
• 1.045 REFERENCE TO CERTAIN TERMS IN LAW
• 1.071 DELIVERY OF REFUND
• 1.072 APPLICATION FOR TAX REFUND
• 1.085 ELECTRONIC DELIVERY OF COMMUNICATION
• 1.111 REPRESENTATION OF PROPERTY OWNER
• 5.01 PROPERTY TAX ADMINISTRATION ADVISORY BOARD
• 5.03 POWERS AND DUTIES GENERALLY
• 5.04 TRAINING AND EDUCATION OF APPRAISERS
• 5.05 APPRAISAL MANUALS AND OTHER MATERIALS
• 5.06 TAXPAYER ASSISTANCE PAMPHLET
• 5.07 PROPERTY TAX FORMS AND RECORDS SYSTEMS
• 5.08 PROFESSIONAL AND TECHNICAL ASSISTANCE
• 5.09 BIENNIAL REPORTS
• 5.10 RATIO STUDIES
• 5.12 PERFORMANCE AUDIT OF APPRAISAL DISTRICT
• 5.13 ADMINISTRATION OF PERFORMANCE AUDITS
• 5.14 PUBLIC ACCESS, INFORMATION, AND COMPLAINTS
• 5.16 ADMINISTRATIVE PROVISIONS
• 5.041 TRAINING OF APPRAISAL REVIEW BOARD MEMBERS
• 5.042 REQUIRED TRAINING FOR CHIEF APPRAISERS
• 5.043 TRAINING OF ARBITRATORS
• 5.044 TRAINING OF APPRAISAL DISTRICT BOARD OF DIRECTORS MEMBERS IN POPULOUS COUNTIES
• 5.061 EXPLANATION OF INFORMATION RELATED TO HEIR PROPERTY
• 5.091 STATEWIDE LIST OF TAX RATES
• 5.102 REVIEW OF APPRAISAL DISTRICTS
• 5.103 APPRAISAL REVIEW BOARD OVERSIGHT
• 5.104 APPRAISAL REVIEW BOARD SURVEY; REPORT
• 6.01 APPRAISAL DISTRICTS ESTABLISHED
• 6.02 DISTRICT BOUNDARIES
• 6.03 BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES
• 6.04 ORGANIZATION, MEETINGS, AND COMPENSATION
• 6.05 APPRAISAL OFFICE
• 6.06 APPRAISAL DISTRICT BUDGET AND FINANCING
• 6.07 TAXING UNIT BOUNDARIES
• 6.08 NOTICE OF OPTIONAL EXEMPTIONS
• 6.09 DESIGNATION OF DISTRICT DEPOSITORY
• 6.10 DISAPPROVAL OF BOARD ACTIONS
• 6.11 PURCHASING AND CONTRACTING AUTHORITY
• 6.12 AGRICULTURAL APPRAISAL ADVISORY BOARD
• 6.13 DISTRICT RECORDS
• 6.14 INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL
• 6.15 EX PARTE COMMUNICATIONS; PENALTY
• 6.16 RESIDENTIAL PROPERTY OWNER ASSISTANCE
• 6.17 INTERNET WEBSITE REQUIRED FOR POPULOUS DISTRICTS
• 6.21 COUNTY ASSESSOR-COLLECTOR
• 6.22 ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS
• 6.23 DUTIES OF ASSESSOR AND COLLECTOR
• 6.24 CONTRACTS FOR ASSESSMENT AND COLLECTION
• 6.26 ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING FUNCTIONS
• 6.27 COMPENSATION FOR ASSESSMENT AND COLLECTION
• 6.28 BONDS FOR STATE AND COUNTY TAXES
• 6.29 BONDS FOR OTHER TAXES
• 6.30 ATTORNEYS REPRESENTING TAXING UNITS
• 6.031 CHANGES IN BOARD MEMBERSHIP OR SELECTION
• 6.032 BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE OR PETITION
• 6.033 RECALL OF APPOINTED DIRECTOR
• 6.034 OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS
• 6.035 RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES
• 6.036 INTEREST IN CERTAIN CONTRACTS PROHIBITED
• 6.037 PARTICIPATION OF CONSERVATION AND RECLAMATION DISTRICTS IN APPRAISAL DISTRICT MATTERS
• 6.41 APPRAISAL REVIEW BOARD
• 6.42 ORGANIZATION, MEETINGS AND COMPENSATION
• 6.43 PERSONNEL
• 6.051 OWNERSHIP OR LEASE OF REAL PROPERTY
• 6.052 TAXPAYER LIAISON OFFICER
• 6.053 ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES
• 6.054 RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT
• 6.061 CHANGES IN METHOD OF FINANCING
• 6.062 PUBLICATION OF BUDGET
• 6.063 FINANCIAL AUDIT
• 6.155 CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED; PENALTY
• 6.231 CONTINUING EDUCATION
• 6.275 RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY
• 6.0301 BOARD OF DIRECTORS IN POPULOUS COUNTIES
• 6.0302 ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES
• 6.411 EX PARTE COMMUNICATIONS; PENALTY
• 6.412 RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS
• 6.413 INTEREST IN CERTAIN CONTRACTS PROHIBITED
• 6.414 AUXILIARY APPRAISAL REVIEW BOARD MEMBERS
• 6.425 SPECIAL APPRAISAL REVIEW BOARD PANELS IN CERTAIN DISTRICTS
• 6.0501 APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY COMPTROLLER
• 11.01 REAL AND TANGIBLE PERSONAL PROPERTY
• 11.02 INTANGIBLE PERSONAL PROPERTY
• 11.11 PUBLIC PROPERTY
• 11.12 FEDERAL EXEMPTIONS
• 11.13 RESIDENCE HOMESTEAD
• 11.14 TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME
• 11.15 FAMILY SUPPLIES
• 11.16 FARM PRODUCTS
• 11.17 CEMETERIES
• 11.18 CHARITABLE ORGANIZATIONS
• 11.19 YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS
• 11.20 RELIGIOUS ORGANIZATIONS
• 11.21 SCHOOLS
• 11.22 DISABLED VETERANS
• 11.23 MISCELLANEOUS EXEMPTIONS
• 11.24 HISTORIC SITES
• 11.25 MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE
• 11.26 LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY OR DISABLED
• 11.27 SOLAR AND WIND-POWERED ENERGY DEVICES
• 11.28 PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT
• 11.29 INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE
• 11.30 NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION
• 11.31 POLLUTION CONTROL PROPERTY
• 11.32 CERTAIN WATER CONSERVATION INITIATIVES
• 11.33 RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY
• 11.34 LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED AREAS OF CERTAIN MUNICIPALITIES
• 11.35 TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER
• 11.36 MEDICAL OR BIOMEDICAL PROPERTY
• 11.37 CHILD-CARE FACILITIES
• 11.38 BORDER SECURITY INFRASTRUCTURE
• 11.41 PARTIAL OWNERSHIP OF EXEMPT PROPERTY
• 11.42 EXEMPTION QUALIFICATION DATE
• 11.43 APPLICATION FOR EXEMPTION
• 11.44 NOTICE OF APPLICATION REQUIREMENTS
• 11.45 ACTION ON EXEMPTION APPLICATIONS
• 11.46 COMPILATION OF PARTIAL EXEMPTIONS
• 11.47 MAIL SURVEY OF RESIDENCE HOMESTEADS
• 11.48 CONFIDENTIAL INFORMATION
• 11.49 LEGAL TITLE NOT AFFECTED
• 11.50 PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER
• 11.111 PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR INDIGENT PERSONS
• 11.131 RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
• 11.132 DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN
• 11.133 RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY
• 11.134 RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY
• 11.135 CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE IS CONSTRUCTED; SALE OF PROPERTY
• 11.136 RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS
• 11.141 PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY
• 11.145 INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY
• 11.161 IMPLEMENTS OF HUSBANDRY
• 11.162 ANIMAL FEED HELD FOR SALE AT RETAIL
• 11.181 CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING
• 11.182 COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME AND MODERATE-INCOME HOUSING: PROPERTY PREVIOUSLY EXEMPT
• 11.183 ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS
• 11.184 ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS
• 11.185 COLONIA MODEL SUBDIVISION PROGRAM
• 11.201 ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION PROPERTY
• 11.211 REAL PROPERTY LEASED TO CERTAIN SCHOOLS
• 11.231 NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY
• 11.251 TANGIBLE PERSONAL PROPERTY EXEMPT
• 11.252 MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION OF INCOME
• 11.253 TANGIBLE PERSONAL PROPERTY IN TRANSIT
• 11.254 MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES
• 11.261 LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY
• 11.271 OFFSHORE DRILLING EQUIPMENT NOT IN USE
• 11.311 LANDFILL-GENERATED GAS CONVERSION FACILITIES
• 11.315 ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA
• 11.351 TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE
• 11.421 QUALIFICATION OF RELIGIOUS ORGANIZATION
• 11.422 QUALIFICATIONS OF A SCHOOL
• 11.423 QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION
• 11.424 CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT ORGANIZATION, ASSOCIATION, OR ENTITY AND CONTRACT WITH UNITED STATES
• 11.431 LATE APPLICATION FOR HOMESTEAD EXEMPTION
• 11.432 HOMESTEAD EXEMPTION FOR MANUFACTURED HOME
• 11.433 LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION
• 11.434 LATE APPLICATION FOR A SCHOOL EXEMPTION
• 11.435 LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION
• 11.436 APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING
• 11.437 EXEMPTION FOR COTTON STORED IN WAREHOUSE
• 11.438 LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION
• 11.439 LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS
• 11.1801 CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE HOSPITAL
• 11.1825 ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT PREVIOUSLY EXEMPT
• 11.1826 MONITORING OF COMPLIANCE WITH LOW-INCOME AND MODERATE-INCOME HOUSING EXEMPTIONS
• 11.1827 COMMUNITY LAND TRUST
• 11.4391 LATE APPLICATION FOR FREEPORT EXEMPTION
• 21.01 REAL PROPERTY
• 21.02 TANGIBLE PERSONAL PROPERTY GENERALLY
• 21.03 INTERSTATE ALLOCATION
• 21.04 RAILROAD ROLLING STOCK
• 21.05 COMMERCIAL AIRCRAFT
• 21.09 ALLOCATION APPLICATION
• 21.10 LATE APPLICATION FOR ALLOCATION
• 21.021 VESSELS AND OTHER WATERCRAFT
• 21.031 ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE
• 21.055 BUSINESS AIRCRAFT
• 22.01 RENDITION GENERALLY
• 22.02 RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED
• 22.03 REPORT OF DECREASED VALUE
• 22.04 REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR
• 22.05 RENDITION BY RAILROAD
• 22.07 INSPECTION OF PROPERTY
• 22.21 PUBLICIZING REQUIREMENTS
• 22.22 METHOD FOR REQUIRING RENDITION OR REPORT
• 22.23 FILING DATE
• 22.24 RENDITION AND REPORT FORMS
• 22.25 PLACE AND MANNER OF FILING
• 22.26 SIGNATURE
• 22.27 CONFIDENTIAL INFORMATION
• 22.28 PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES
• 22.29 PENALTY FOR FRAUD OR INTENT TO EVADE TAX
• 22.30 WAIVER OF PENALTY
• 22.41 REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES
• 23.01 APPRAISALS GENERALLY
• 23.03 COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE
• 23.011 COST METHOD OF APPRAISAL
• 23.11 GOVERNMENTAL ACTION THAT CONSTITUTES TAKING
• 23.012 INCOME METHOD OF APPRAISAL
• 23.12 INVENTORY
• 23.013 MARKET DATA COMPARISON METHOD OF APPRAISAL
• 23.13 TAXABLE LEASEHOLDS
• 23.014 EXCLUSION OF PROPERTY AS REAL PROPERTY
• 23.14 APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT
• 23.17 MINERAL INTEREST NOT BEING PRODUCED
• 23.18 PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR THE BENEFIT OF ITS MEMBERS
• 23.19 PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER COOPERATIVE ASSOCIATION ACT
• 23.20 WAIVER OF SPECIAL APPRAISAL
• 23.21 PROPERTY USED TO PROVIDE AFFORDABLE HOUSING
• 23.22 LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY
• 23.23 LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD
• 23.24 FURNITURE, FIXTURES, AND EQUIPMENT
• 23.25 APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP
• 23.26 SOLAR ENERGY PROPERTY
• 23.41 APPRAISAL
• 23.42 ELIGIBILITY
• 23.43 APPLICATION
• 23.44 ACTION ON APPLICATION
• 23.45 APPLICATION CONFIDENTIAL
• 23.46 ADDITIONAL TAXATION
• 23.47 LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND
• 23.48 REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
• 23.51 DEFINITIONS
• 23.52 APPRAISAL OF QUALIFIED AGRICULTURAL LAND
• 23.53 CAPITALIZATION RATE
• 23.54 APPLICATION
• 23.55 CHANGE OF USE OF LAND
• 23.56 LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND
• 23.57 ACTION ON APPLICATIONS
• 23.58 LOAN SECURED BY LIEN ON OPEN-SPACE LAND
• 23.59 APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO TIMBER PRODUCTION
• 23.60 REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
• 23.71 DEFINITIONS
• 23.72 QUALIFICATION FOR PRODUCTIVITY APPRAISAL
• 23.73 APPRAISAL OF QUALIFIED TIMBER LAND
• 23.74 CAPITALIZATION RATE
• 23.75 APPLICATION
• 23.76 CHANGE OF USE OF LAND
• 23.77 LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND
• 23.78 MINIMUM TAXABLE VALUE OF TIMBER LAND
• 23.79 ACTION ON APPLICATIONS
• 23.81 DEFINITIONS
• 23.82 VOLUNTARY RESTRICTIONS
• 23.83 APPRAISAL OF RESTRICTED LAND
• 23.84 APPLICATION
• 23.85 ACTION ON APPLICATION
• 23.86 ADDITIONAL TAXATION FOR PRECEDING YEARS
• 23.87 PENALTY FOR VIOLATING DEED RESTRICTION
• 23.91 DEFINITIONS
• 23.92 VOLUNTARY RESTRICTIONS
• 23.93 APPRAISAL OF RESTRICTED LAND
• 23.94 APPLICATION
• 23.95 ACTION ON APPLICATION
• 23.96 TAXATION FOR PRECEDING YEARS
• 23.97 PENALTY FOR VIOLATING DEED RESTRICTION
• 23.0101 CONSIDERATION OF ALTERNATE APPRAISAL METHODS
• 23.121 DEALER'S MOTOR VEHICLE INVENTORY; VALUE
• 23.122 PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
• 23.123 DECLARATIONS AND STATEMENTS CONFIDENTIAL
• 23.124 DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE
• 23.125 PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
• 23.126 DECLARATIONS AND STATEMENTS CONFIDENTIAL
• 23.127 RETAIL MANUFACTURED HOUSING INVENTORY; VALUE
• 23.128 PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS
• 23.129 WAIVER OF CERTAIN PENALTIES
• 23.135 LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY
• 23.175 OIL OR GAS INTEREST
• 23.215 APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME OR MODERATE-INCOME HOUSING
• 23.231 CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD
• 23.425 ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES
• 23.426 TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
• 23.431 LATE APPLICATION FOR AGRICULTURAL DESIGNATION
• 23.521 STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE
• 23.522 TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT
• 23.523 TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF ARMED SERVICES
• 23.524 TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE SPREAD OF CERTAIN PESTS
• 23.525 OIL AND GAS OPERATIONS ON LAND
• 23.526 TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
• 23.541 LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND
• 23.551 ADDITIONAL NOTICE TO CERTAIN LANDOWNERS
• 23.751 LATE APPLICATION FOR APPRAISAL AS TIMBER LAND
• 23.765 OIL AND GAS OPERATIONS ON LAND
• 23.1211 TEMPORARY PRODUCTION AIRCRAFT; VALUE
• 23.1241 DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE
• 23.1242 PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS
• 23.1243 REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION
• 23.9801 DEFINITIONS
• 23.9802 QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND
• 23.9803 APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND
• 23.9804 APPLICATION
• 23.9805 ACTION ON APPLICATION
• 23.9806 APPLICATION DENIAL BASED ON ZONE LOCATION
• 23.9807 CHANGE OF USE OF LAND
• 23.9808 OIL AND GAS OPERATIONS ON LAND
• 24.31 APPRAISAL AT HEADQUARTERS
• 24.32 ROLLING STOCK INFORMATION REPORTS
• 24.33 REPORT OF LEASED ROLLING STOCK FORWARDED
• 24.34 INTERSTATE ALLOCATION
• 24.35 NOTICE, REVIEW, AND PROTEST
• 24.36 CERTIFICATION TO COMPTROLLER
• 24.37 INTRASTATE APPORTIONMENT
• 24.38 CERTIFICATION OF APPORTIONED VALUE
• 24.39 IMPOSITION OF TAX
• 24.40 OMITTED PROPERTY
• 24.365 CORRECTION OF CERTIFIED AMOUNT
• 25.01 PREPARATION OF APPRAISAL RECORDS
• 25.02 FORM AND CONTENT
• 25.03 DESCRIPTION
• 25.04 SEPARATE ESTATES OR INTERESTS
• 25.05 LIFE ESTATES
• 25.06 PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST
• 25.07 LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY
• 25.08 IMPROVEMENTS
• 25.09 CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS
• 25.10 STANDING TIMBER
• 25.011 SPECIAL APPRAISAL RECORDS
• 25.11 UNDIVIDED INTERESTS
• 25.12 MINERAL INTEREST
• 25.13 EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE
• 25.16 PROPERTY LOSING EXEMPTION DURING TAX YEAR
• 25.17 PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES
• 25.18 PERIODIC REAPPRAISALS
• 25.19 NOTICE OF APPRAISED VALUE
• 25.20 ACCESS BY TAXING UNITS
• 25.21 OMITTED PROPERTY
• 25.22 SUBMISSION FOR REVIEW AND PROTEST
• 25.23 SUPPLEMENTAL APPRAISAL RECORDS
• 25.24 APPRAISAL ROLL
• 25.025 CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION
• 25.25 CORRECTION OF APPRAISAL ROLL
• 25.026 CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION
• 25.26 FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
• 25.027 RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE
• 25.135 QUALIFYING TRUSTS
• 25.192 NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY
• 25.193 NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS
• 25.195 INSPECTION BY PROPERTY OWNER
• 26.01 SUBMISSION OF ROLLS TO TAXING UNITS
• 26.02 ASSESSMENT RATIOS PROHIBITED
• 26.03 TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT
• 26.04 SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES
• 26.05 TAX RATE
• 26.06 NOTICE, HEARING, AND VOTE ON TAX INCREASE
• 26.07 AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
• 26.08 AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL DISTRICT
• 26.09 CALCULATION OF TAX
• 26.10 PRORATING TAXES--LOSS OF EXEMPTION
• 26.11 PRORATING TAXES--ACQUISITION BY GOVERNMENT
• 26.012 DEFINITIONS
• 26.12 UNITS CREATED DURING TAX YEAR
• 26.013 UNUSED INCREMENT RATE
• 26.13 TAXING UNIT CONSOLIDATION DURING TAX YEAR
• 26.14 ANNEXATION OF PROPERTY DURING TAX YEAR
• 26.15 CORRECTION OF TAX ROLL
• 26.16 POSTING OF TAX-RELATED INFORMATION ON COUNTY'S INTERNET WEBSITE
• 26.17 DATABASE OF PROPERTY-TAX-RELATED INFORMATION
• 26.18 POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE
• 26.041 TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE TAX
• 26.042 CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN DISASTER AREA
• 26.043 VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX
• 26.044 NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE
• 26.045 VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION CONTROL REQUIREMENTS
• 26.051 EVIDENCE OF UNRECORDED TAX RATE ADOPTION
• 26.052 SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX LEVIES
• 26.061 NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE
• 26.062 ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE NOTICE
• 26.063 ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE
• 26.065 SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE
• 26.075 PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
• 26.081 PETITION SIGNATURES
• 26.085 ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO JUNIOR COLLEGE
• 26.111 PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION
• 26.112 CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS
• 26.113 PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION
• 26.135 TAX DATES FOR CERTAIN SCHOOL DISTRICTS
• 26.175 PROPERTY TAX DATABASE LOCATOR WEBSITE
• 26.0441 TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE
• 26.0442 TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES
• 26.0443 TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES
• 26.0444 TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY
• 26.0501 LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY
• 26.1115 CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY
• 26.1125 CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
• 26.1127 CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN
• 31.01 TAX BILLS
• 31.02 DELINQUENCY DATE
• 31.03 SPLIT PAYMENT OF TAXES
• 31.04 POSTPONEMENT OF DELINQUENCY DATE
• 31.05 DISCOUNTS
• 31.06 MEDIUM OF PAYMENT
• 31.07 CERTAIN PAYMENTS ACCEPTED
• 31.08 TAX CERTIFICATE
• 31.10 REPORTS AND REMITTANCES OF OTHER TAXES
• 31.11 REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS
• 31.12 PAYMENT OF CERTAIN TAX REFUNDS; INTEREST
• 31.031 INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES
• 31.032 INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
• 31.033 INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
• 31.035 PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON
• 31.036 PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT OF SCHOOL TAXES ON HOMESTEAD
• 31.037 PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY
• 31.061 PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY
• 31.071 CONDITIONAL PAYMENTS
• 31.072 ESCROW ACCOUNTS
• 31.073 RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED
• 31.075 TAX RECEIPT
• 31.081 PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR INVENTORY
• 31.111 REFUNDS OF DUPLICATE PAYMENTS
• 31.112 REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS
• 31.115 PAYMENT OF TAX UNDER PROTEST
• 32.01 TAX LIEN
• 32.02 RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
• 32.03 RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN
• 32.04 PRIORITIES AMONG TAX LIENS
• 32.05 PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS
• 32.06 PROPERTY TAX LOANS; TRANSFER OF TAX LIEN
• 32.07 PERSONAL LIABILITY FOR TAX
• 32.014 TAX LIEN ON MANUFACTURED HOME
• 32.015 TAX LIEN ON MANUFACTURED HOME
• 32.065 CONTRACT FOR FORECLOSURE OF TAX LIEN
• 33.01 PENALTIES AND INTEREST
• 33.02 INSTALLMENT PAYMENT OF DELINQUENT TAXES
• 33.03 DELINQUENT TAX ROLL
• 33.04 NOTICE OF DELINQUENCY
• 33.05 LIMITATION ON COLLECTION OF TAXES
• 33.06 DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN
• 33.07 ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1
• 33.08 ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1
• 33.10 RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED
• 33.011 WAIVER OF PENALTIES AND INTEREST
• 33.11 EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY
• 33.21 PROPERTY SUBJECT TO SEIZURE
• 33.22 INSTITUTION OF SEIZURE
• 33.23 TAX WARRANT
• 33.24 BOND FOR PAYMENT OF TAXES
• 33.25 TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS
• 33.41 SUIT TO COLLECT DELINQUENT TAX
• 33.42 TAXES INCLUDED IN FORECLOSURE SUIT
• 33.43 PETITION
• 33.44 JOINDER OF OTHER TAXING UNITS
• 33.045 NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT
• 33.45 PLEADING AND ANSWERING TO CLAIMS FILED
• 33.46 PARTITION OF REAL PROPERTY
• 33.47 TAX RECORDS AS EVIDENCE
• 33.48 RECOVERY OF COSTS AND EXPENSES
• 33.49 LIABILITY OF TAXING UNIT FOR COSTS
• 33.50 ADJUDGED VALUE
• 33.51 WRIT OF POSSESSION
• 33.52 TAXES INCLUDED IN JUDGMENT
• 33.53 ORDER OF SALE; PAYMENT BEFORE SALE
• 33.54 LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR TAXES
• 33.55 EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND INTEREST
• 33.56 VACATION OF JUDGMENT
• 33.57 ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS OF REAL PROPERTY
• 33.065 DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD
• 33.71 MASTERS FOR TAX SUITS
• 33.72 REPORT TRANSMITTED TO COURT; NOTICE
• 33.73 COURT ACTION ON MASTER'S REPORT; MASTER'S COMPENSATION
• 33.74 APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT
• 33.75 DECREE OR ORDER OF COURT
• 33.76 JURY TRIAL DEMANDED
• 33.77 EFFECT OF MASTER'S REPORT PENDING APPEAL
• 33.78 MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF CIVIL PROCEDURE
• 33.79 IMMUNITY
• 33.80 COURT REPORTER
• 33.91 PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY
• 33.92 INSTITUTION OF SEIZURE
• 33.93 TAX WARRANT
• 33.94 NOTICE OF TAX SALE
• 33.95 PURCHASER
• 33.445 JOINDER OF TAX LIEN TRANSFEREE
• 33.475 ATTORNEY AD LITEM REPORT; APPROVAL OF FEES
• 33.911 PROPERTY SUBJECT TO SEIZURE BY COUNTY
• 33.912 NOTICE
• 34.01 SALE OF PROPERTY
• 34.02 DISTRIBUTION OF PROCEEDS
• 34.03 DISPOSITION OF EXCESS PROCEEDS
• 34.04 CLAIMS FOR EXCESS PROCEEDS
• 34.05 RESALE BY TAXING UNIT
• 34.06 DISTRIBUTION OF PROCEEDS OF RESALE
• 34.07 SUBROGATION OF PURCHASER AT VOID SALE
• 34.08 CHALLENGE TO VALIDITY OF TAX SALE
• 34.011 BIDDER REGISTRATION
• 34.015 PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY
• 34.021 DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS
• 34.21 RIGHT OF REDEMPTION
• 34.22 EVIDENCE OF TITLE TO REDEEM REAL PROPERTY
• 34.23 DISTRIBUTION OF REDEMPTION PROCEEDS
• 34.051 RESALE BY TAXING UNIT FOR THE PURPOSE OF URBAN REDEVELOPMENT
• 34.0101 SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING PROPERTY
• 41.01 DUTIES OF APPRAISAL REVIEW BOARD
• 41.02 ACTION BY BOARD
• 41.03 CHALLENGE BY TAXING UNIT
• 41.04 CHALLENGE PETITION
• 41.05 HEARING ON CHALLENGE
• 41.06 NOTICE OF CHALLENGE HEARING
• 41.07 DETERMINATION OF CHALLENGE
• 41.08 CORRECTION OF RECORDS ON ORDER OF BOARD
• 41.09 CLERICAL ERRORS
• 41.10 CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER
• 41.11 NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS
• 41.12 APPROVAL OF APPRAISAL RECORDS BY BOARD
• 41.13 PROTEST HEARING DATABASE
• 41.41 RIGHT OF PROTEST
• 41.42 PROTEST OF SITUS
• 41.43 PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL
• 41.44 NOTICE OF PROTEST
• 41.45 HEARING ON PROTEST
• 41.46 NOTICE OF PROTEST HEARING
• 41.47 DETERMINATION OF PROTEST
• 41.48 NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY PROPERTY OWNER
• 41.61 ISSUANCE OF SUBPOENA
• 41.62 SERVICE AND ENFORCEMENT OF SUBPOENA
• 41.63 COMPENSATION FOR SUBPOENAED WITNESS
• 41.64 INSPECTION OF TAX RECORDS
• 41.65 REQUEST FOR STATE ASSISTANCE
• 41.66 HEARING PROCEDURES
• 41.67 EVIDENCE
• 41.68 RECORD OF PROCEEDING
• 41.69 CONFLICT OF INTEREST
• 41.70 PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES
• 41.71 EVENING AND WEEKEND HEARINGS
• 41.411 PROTEST OF FAILURE TO GIVE NOTICE
• 41.412 PERSON ACQUIRING PROPERTY AFTER JANUARY 1
• 41.413 PROTEST BY PERSON LEASING PROPERTY
• 41.415 ELECTRONIC FILING OF NOTICE OF PROTEST
• 41.415 ELECTRONIC FILING OF NOTICE OF PROTEST
• 41.445 INFORMAL CONFERENCE BEFORE HEARING ON PROTEST
• 41.455 POOLED OR UNITIZED MINERAL INTERESTS
• 41.461 NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION
• 41.4115 FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
• 41A.01 RIGHT OF APPEAL BY PROPERTY OWNER
• 41A.02 NOTICE OF RIGHT TO ARBITRATION
• 41A.03 REQUEST FOR ARBITRATION
• 41A.04 CONTENTS OF REQUEST FORM
• 41A.05 PROCESSING OF REGISTRATION REQUEST
• 41A.06 REGISTRY AND QUALIFICATION OF ARBITRATORS
• 41A.07 APPOINTMENT OF ARBITRATOR
• 41A.08 NOTICE AND HEARING; REPRESENTATION OF PARTIES
• 41A.09 AWARD; PAYMENT OF ARBITRATOR'S FEE
• 41A.10 PAYMENT OF TAXES PENDING APPEAL
• 41A.011 RIGHT TO APPEAL BY PERSON LEASING PROPERTY
• 41A.11 POSTAPPEAL ADMINISTRATIVE PROCEDURES
• 41A.12 USE OF PROPERTIES AS SAMPLES
• 41A.13 RULES
• 41A.015 LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH PROCEDURAL REQUIREMENTS RELATED TO PROTESTS
• 41A.061 CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT
• 42.01 RIGHT OF APPEAL BY PROPERTY OWNER
• 42.02 RIGHT OF APPEAL BY CHIEF APPRAISER
• 42.03 RIGHT OF APPEAL BY COUNTY
• 42.04 INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD
• 42.05 COMPTROLLER AS PARTY
• 42.06 NOTICE OF APPEAL
• 42.07 COSTS OF APPEAL
• 42.08 FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
• 42.09 REMEDIES EXCLUSIVE
• 42.015 APPEAL BY PERSON LEASING PROPERTY
• 42.016 INTERVENTION IN APPEAL BY CERTAIN PERSONS
• 42.21 PETITION FOR REVIEW
• 42.22 VENUE
• 42.22 VENUE
• 42.23 SCOPE OF REVIEW
• 42.24 ACTION BY COURT
• 42.25 REMEDY FOR EXCESSIVE APPRAISAL
• 42.26 REMEDY FOR UNEQUAL APPRAISAL
• 42.28 APPEAL OF DISTRICT COURT JUDGMENT
• 42.29 ATTORNEY'S FEES
• 42.30 ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS
• 42.031 RIGHT OF APPEAL BY TAXING UNIT
• 42.41 CORRECTION OF ROLLS
• 42.42 CORRECTED AND SUPPLEMENTAL TAX BILLS
• 42.43 REFUND
• 42.081 DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL
• 42.221 CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY
• 42.225 PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION
• 42.226 MEDIATION
• 42.227 PRETRIAL SETTLEMENT DISCUSSIONS
• 42.231 JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS
• 43.01 AUTHORITY TO BRING SUIT
• 43.02 VENUE
• 43.03 ACTION BY COURT
• 43.04 SUIT TO COMPEL COMPLIANCE WITH DEADLINES
• 101.001 PURPOSE OF TITLE
• 101.002 CONSTRUCTION OF CODE
• 101.003 DEFINITIONS
• 101.004 COMMON LAW
• 101.005 GRAMMATICAL ERRORS: PUNCTUATION
• 101.006 FISCAL YEAR
• 101.007 REFERENCES TO STATE OFFICERS
• 101.008 OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS
• 101.009 ALLOCATION AND TRANSFER OF NET REVENUES
• 101.0021 APPLICABILITY OF PENAL CODE
• 111.001 COMPTROLLER TO COLLECT TAXES
• 111.002 COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE
• 111.003 COMPTROLLER'S INVESTIGATIONS
• 111.004 POWER TO EXAMINE RECORDS AND PERSONS
• 111.005 GOVERNMENTAL ENTITIES TO COOPERATE
• 111.006 CONFIDENTIALITY OF INFORMATION
• 111.007 CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION
• 111.008 DEFICIENCY DETERMINATION
• 111.009 REDETERMINATION
• 111.010 SUIT TO RECOVER TAXES
• 111.011 TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF DUTIES
• 111.012 SECURITY FOR THE PAYMENT OF TAXES
• 111.013 EVIDENCE: TAX CLAIMS
• 111.014 EVIDENCE: COPIES OF GRAPHIC MATTER
• 111.015 REMEDIES CUMULATIVE
• 111.016 PAYMENT TO THE STATE OF TAX COLLECTIONS
• 111.017 SEIZURE AND SALE OF PROPERTY
• 111.018 NOTICE OF SALE OF SEIZED PROPERTY
• 111.019 SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS
• 111.020 TAX COLLECTION ON TERMINATION OF BUSINESS
• 111.0021 APPLICATION TO OTHER TAXES AND FEES
• 111.021 NOTICE TO HOLDERS OF AND LEVY UPON ASSETS BELONGING TO DELINQUENT
• 111.0022 APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER
• 111.022 JEOPARDY DETERMINATION
• 111.023 WRITTEN AUTHORIZATION
• 111.024 LIABILITY IN FRAUDULENT TRANSFERS
• 111.025 DELINQUENT TAXPAYER FINANCIAL RECORDS
• 111.0034 ADVANCED DATABASE SYSTEM FOR AUDITS
• 111.0035 ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS
• 111.0036 OUT-OF-STATE AUDITS
• 111.0041 RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS
• 111.0042 SAMPLING IN AUDITING; PROJECTING ASSESSMENTS
• 111.0043 GENERAL AUDIT AND PREHEARING POWERS
• 111.0044 SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS
• 111.0045 USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS
• 111.0046 PERMIT OR LICENSE
• 111.0047 SUSPENSION AND REVOCATION OF PERMIT OR LICENSE
• 111.0048 REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION
• 111.0049 APPEALS
• 111.051 REPORTS AND PAYMENTS; DUE DATES; METHOD OF PAYMENT
• 111.052 FORM OF REPORT
• 111.053 FILING DATES: WEEKENDS AND HOLIDAYS
• 111.054 TIMELY FILING: MAIL DELIVERY
• 111.055 TIMELY FILING: DILIGENCE
• 111.056 FILING WITHIN 10 DAYS: PENALTY AND INTEREST
• 111.057 EXTENSION FOR FILING REPORT
• 111.058 FILING EXTENSION BECAUSE OF NATURAL DISASTER
• 111.059 OATH NOT REQUIRED
• 111.060 INTEREST ON DELINQUENT TAX
• 111.061 PENALTY ON DELINQUENT TAX OR TAX REPORTS
• 111.062 ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN TAXES AND FEES
• 111.063 PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS
• 111.064 INTEREST ON REFUND OR CREDIT
• 111.0075 PROVISION OF INFORMATION RELATING TO TAX AUDITS
• 111.0081 WHEN PAYMENT IS REQUIRED
• 111.0091 DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS
• 111.101 SETTLEMENT
• 111.0102 SUIT CHALLENGING COLLECTION ACTION
• 111.102 SETTLEMENT ON REDETERMINATION
• 111.103 SETTLEMENT OF PENALTY AND INTEREST ONLY
• 111.104 REFUNDS
• 111.105 TAX REFUND: HEARING
• 111.106 TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING
• 111.107 WHEN REFUND OR CREDIT IS PERMITTED
• 111.108 RECOVERY OF REFUND OR CREDIT
• 111.109 TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN
• 111.110 TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION
• 111.201 ASSESSMENT LIMITATION
• 111.202 SUIT LIMITATION
• 111.203 AGREEMENTS TO EXTEND PERIOD OF LIMITATION
• 111.204 BEGINNING OF PERIOD OF LIMITATION
• 111.205 EXCEPTION TO ASSESSMENT LIMITATION
• 111.206 EXCEPTION TO LIMITATION: DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING
• 111.207 TOLLING OF LIMITATION PERIOD
• 111.251 ASSIGNMENT ON PAYMENT BY THIRD PERSON
• 111.252 NOTICE TO TAXPAYER
• 111.253 VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS
• 111.254 REASSIGNMENT
• 111.255 RECORDING OF ASSIGNMENT
• 111.351 WIRELESS EQUIPMENT FOR AUDITORS
• 111.352 COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF
• 111.353 ADVANCED SCANNERS FOR FIELD OFFICES
• 111.00452 EMPLOYMENT OF INVESTIGATORS
• 111.00455 CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS
• 111.00457 INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS
• 111.0511 RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED
• 111.0611 PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION
• 111.0625 ELECTRONIC TRANSFER OF CERTAIN PAYMENTS
• 111.0626 ELECTRONIC FILING OF CERTAIN REPORTS
• 111.1042 TAX REFUND: INFORMAL REVIEW
• 111.2051 ASSESSMENT WHEN REFUND CLAIMED
• 112.001 TAXPAYERS' SUITS: JURISDICTION
• 112.002 INCLUSION OF PENALTY AND INTEREST
• 112.003 ATTORNEY'S FEES
• 112.051 PROTEST PAYMENT REQUIRED
• 112.052 TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST
• 112.053 TAXPAYER SUIT: PARTIES; ISSUES
• 112.054 TRIAL DE NOVO
• 112.055 CLASS ACTIONS
• 112.056 ADDITIONAL PROTEST PAYMENTS BEFORE HEARING
• 112.057 PROTEST PAYMENTS DURING APPEAL
• 112.058 SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER
• 112.059 DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE
• 112.060 CREDIT OR REFUND
• 112.151 SUIT FOR REFUND
• 112.152 ISSUES IN SUIT
• 112.153 ATTORNEY GENERAL TO REPRESENT COMPTROLLER
• 112.154 TRIAL DE NOVO
• 112.155 JUDGMENT
• 112.156 RES JUDICATA
• 112.201 SUIT AFTER REDETERMINATION
• 112.202 RECORDS
• 112.203 COUNTERCLAIM
• 112.204 ISSUES IN SUIT
• 112.205 ATTORNEY GENERAL TO REPRESENT COMPTROLLER
• 112.206 TRIAL DE NOVO
• 112.207 JUDGMENT
• 112.208 RES JUDICATA
• 112.1511 SUIT TO DISPUTE RESULTS OF MANAGED AUDIT
• 112.1512 COUNTERCLAIM
• 113.001 TAX LIABILITY SECURED BY LIEN
• 113.002 TAX LIEN NOTICE
• 113.003 EXECUTION OF DOCUMENTS
• 113.004 STATE TAX LIEN BOOK
• 113.005 DUTIES OF COUNTY CLERK
• 113.006 EFFECT OF FILING TAX LIEN NOTICE
• 113.007 EVIDENCE OF TAX PAYMENT
• 113.008 RELEASE OF LIEN ON SPECIFIC PROPERTY
• 113.009 FILING OF TAX LIEN RELEASE
• 113.010 RELEASE OF LIEN BY ASSIGNEE
• 113.011 LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR VEHICLES
• 113.0021 APPLICATION TO OTHER TAXES AND FEES
• 113.101 APPLICABILITY OF LIEN BEFORE FILING
• 113.102 APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED
• 113.103 APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS
• 113.104 PREFERENTIAL TRANSFERS
• 113.105 TAX LIEN; PERIOD OF VALIDITY
• 113.106 LIEN; SUIT TO DETERMINE VALIDITY
• 113.107 ASSIGNMENT OF JUDGMENT ON LIEN
• 141.001 ADOPTION OF MULTISTATE TAX COMPACT
• 141.002 COMMISSION MEMBER FOR THIS STATE
• 141.003 NOTICE OF MEETINGS
• 141.005 INTERSTATE AUDIT ARTICLE ADOPTED
• 141.006 REPORT
• 142.001 TITLE
• 142.002 DEFINITIONS
• 142.003 LEGISLATIVE FINDING
• 142.004 NEGOTIATIONS
• 142.005 AUTHORITY TO ENTER INTO AGREEMENT
• 142.006 RELATIONSHIP TO STATE LAW
• 142.007 AGREEMENT REQUIREMENTS
• 142.008 COOPERATING SOVEREIGNS
• 142.009 LIMITED BINDING AND BENEFICIAL EFFECT
• 142.010 SELLER AND THIRD PARTY LIABILITY
• 142.011 SETTLEMENT OF TAX, PENALTY, AND INTEREST
• 142.0055 RULES
• 151.001 SHORT TITLE
• 151.002 APPLICABILITY OF DEFINITIONS, ETC
• 151.010 TAXABLE ITEM
• 151.012 EFFECTIVE DATE OF TAX RATE CHANGES
• 151.021 EMPLOYEES
• 151.022 RETROACTIVE EFFECT OF RULES
• 151.023 INVESTIGATIONS AND AUDITS
• 151.024 PERSONS WHO MAY BE REGARDED AS RETAILERS
• 151.025 RECORDS REQUIRED TO BE KEPT
• 151.026 OUT-OF-STATE RECORDS
• 151.027 CONFIDENTIALITY OF TAX INFORMATION
• 151.029 REMEDIES NOT EXCLUSIVE
• 151.0048 REAL PROPERTY SERVICE
• 151.051 SALES TAX IMPOSED
• 151.052 COLLECTION BY RETAILER
• 151.053 SALES TAX BRACKETS
• 151.054 GROSS RECEIPTS PRESUMED SUBJECT TO TAX
• 151.055 SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL
• 151.056 PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY
• 151.058 PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES
• 151.060 PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE
• 151.061 SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES
• 151.101 USE TAX IMPOSED
• 151.102 USER LIABLE FOR TAX
• 151.0103 TELECOMMUNICATIONS SERVICES
• 151.103 COLLECTION BY RETAILER; PURCHASER'S RECEIPT
• 151.0104 TELEPHONE COMPANY
• 151.104 SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED
• 151.105 IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
• 151.106 REGISTRATION OF RETAILERS
• 151.107 RETAILER ENGAGED IN BUSINESS IN THIS STATE
• 151.108 INTERNET HOSTING
• 151.151 RESALE CERTIFICATE
• 151.152 RESALE CERTIFICATE: FORM
• 151.153 RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS
• 151.154 RESALE CERTIFICATE: LIABILITY OF PURCHASER
• 151.155 EXEMPTION CERTIFICATE
• 151.156 TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS
• 151.157 CUSTOMS BROKERS
• 151.158 EXPORT STAMPS
• 151.159 REFUNDS; IDENTIFICATION CARDS
• 151.160 DEPOSITS
• 151.201 SALES TAX PERMITS
• 151.202 APPLICATION FOR PERMIT
• 151.203 SUSPENSION AND REVOCATION OF PERMIT
• 151.204 REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION
• 151.205 APPEALS
• 151.0231 MANAGED AUDITS
• 151.0241 PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK
• 151.0242 MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS
• 151.251 SECURITY REQUIRED
• 151.252 TEMPORARY PERMIT
• 151.253 SECURITY: REQUIREMENTS
• 151.254 EXEMPTION FROM FILING SECURITY
• 151.255 NOTICE
• 151.256 FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT
• 151.257 FORFEITURE OF SECURITY: DETERMINATION
• 151.258 SALE OF SECURITY
• 151.259 SECURITY INSUFFICIENT TO PAY TAX
• 151.260 SECURITY SUFFICIENT TO PAY TAX
• 151.261 NOTICE TO CITIES
• 151.262 SUITS BY ATTORNEY GENERAL
• 151.302 SALES FOR RESALE
• 151.303 PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT
• 151.304 OCCASIONAL SALES
• 151.305 COIN-OPERATED MACHINE SALES
• 151.306 TRANSFERS OF COMMON INTERESTS IN PROPERTY
• 151.307 EXEMPTIONS REQUIRED BY PREVAILING LAW
• 151.308 ITEMS TAXED BY OTHER LAW
• 151.309 GOVERNMENTAL ENTITIES
• 151.310 RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS
• 151.311 TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY
• 151.312 PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS
• 151.313 HEALTH CARE SUPPLIES
• 151.314 FOOD AND FOOD PRODUCTS
• 151.315 WATER
• 151.316 AGRICULTURAL ITEMS
• 151.317 GAS AND ELECTRICITY
• 151.318 PROPERTY USED IN MANUFACTURING
• 151.319 NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION
• 151.320 MAGAZINES
• 151.321 UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS
• 151.322 CONTAINERS
• 151.323 CERTAIN TELECOMMUNICATIONS SERVICES
• 151.324 EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION
• 151.326 CLOTHING AND FOOTWEAR FOR LIMITED PERIOD
• 151.327 SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL
• 151.328 AIRCRAFT
• 151.329 CERTAIN SHIPS AND SHIP EQUIPMENT
• 151.330 INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES
• 151.331 ROLLING STOCK; TRAIN FUEL AND SUPPLIES
• 151.332 CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS
• 151.333 ENERGY-EFFICIENT PRODUCTS
• 151.334 COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE
• 151.336 CERTAIN COINS AND PRECIOUS METALS
• 151.337 SALES BY OR TO INDIAN TRIBES
• 151.338 ENVIRONMENT AND CONSERVATION SERVICES
• 151.339 PREEXISTING CONTRACTS AND BIDS
• 151.340 OFFICIAL STATE COIN
• 151.341 ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS
• 151.342 AGRIBUSINESS ITEMS
• 151.343 ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS
• 151.344 POST EXCHANGES ON STATE MILITARY PROPERTY
• 151.346 INTERCORPORATE SERVICES
• 151.347 CERTAIN LAWN AND YARD SERVICE
• 151.348 COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES
• 151.350 LABOR TO RESTORE CERTAIN PROPERTY
• 151.351 INFORMATION SERVICES AND DATA PROCESSING SERVICES
• 151.353 COURT REPORTING SERVICES
• 151.354 SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES
• 151.355 WATER-RELATED EXEMPTIONS
• 151.356 OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY
• 151.359 PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION
• 151.00393 INTERNET
• 151.00394 INTERNET ACCESS SERVICE
• 151.401 TAX DUE DATES
• 151.402 TAX REPORT DATES
• 151.403 WHO MUST FILE A REPORT
• 151.405 OTHER DUE DATES SET BY COMPTROLLER
• 151.406 CONTENTS AND FORM OF REPORT
• 151.407 SPECIAL USE TAX REPORTS
• 151.408 ACCOUNTING BASIS FOR REPORTS
• 151.409 REPORTS AND PAYMENTS: WHERE MADE
• 151.410 METHOD OF REPORTING SALES TAX: GENERAL RULE
• 151.411 METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT
• 151.412 OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES
• 151.413 OPTIONAL METHOD OF REPORTING: SMALL GROCERS
• 151.415 ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING
• 151.416 COMMINGLED RECEIPTS AND TAX
• 151.417 DIRECT PAYMENT OF TAX BY PURCHASER
• 151.418 ISSUANCE OF DIRECT PAYMENT PERMIT
• 151.419 APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS
• 151.420 REVOCATION OF DIRECT PAYMENT PERMIT
• 151.421 VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT
• 151.422 CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER
• 151.423 REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS
• 151.424 DISCOUNT FOR PREPAYMENTS
• 151.425 FORFEITURE OF DISCOUNT OR REIMBURSEMENT
• 151.426 CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS
• 151.427 DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE
• 151.428 INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED
• 151.429 TAX REFUNDS FOR ENTERPRISE PROJECTS
• 151.430 DETERMINATION OF OVERPAID AMOUNTS
• 151.431 SALES AND USE TAX REFUND FOR JOB RETENTION
• 151.432 DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE
• 151.433 DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS
• 151.434 DEDUCTION FOR CERTAIN TAXPAYERS PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM
• 151.461 DEFINITIONS
• 151.462 REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS
• 151.463 RULES
• 151.464 CONFIDENTIALITY
• 151.465 APPLICABILITY TO CERTAIN BREWERS
• 151.466 APPLICABILITY TO CERTAIN BREWERS
• 151.467 SUSPENSION OR CANCELLATION OF PERMIT
• 151.468 CIVIL PENALTY; CRIMINAL PENALTY
• 151.469 ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION
• 151.470 AUDIT; INSPECTION
• 151.471 ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
• 151.481 DEFINITIONS
• 151.482 REPORTS BY MANUFACTURERS AND DISTRIBUTORS
• 151.483 RULES
• 151.484 CONFIDENTIALITY
• 151.485 CIVIL PENALTY
• 151.486 ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES
• 151.487 AUDIT; INSPECTION
• 151.488 ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
• 151.501 DETERMINATION AFTER THE FILING OF A REPORT
• 151.503 DETERMINATION IF NO REPORT FILED
• 151.504 DETERMINATION WHEN A BUSINESS IS DISCONTINUED
• 151.505 WHEN DETERMINATION BECOMES FINAL
• 151.507 LIMITATIONS ON DETERMINATION
• 151.508 OFFSETS
• 151.509 PETITION FOR REDETERMINATION
• 151.510 HEARING ON REDETERMINATION
• 151.511 REDETERMINATION
• 151.512 INTEREST
• 151.514 NOTICES
• 151.0515 TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
• 151.515 PROCEEDINGS AGAINST CONSUMER
• 151.0565 TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS
• 151.0595 SINGLE LOCAL TAX RATE FOR REMOTE SELLERS
• 151.601 SUIT
• 151.602 VENUE
• 151.603 EVIDENCE: COMPTROLLER'S CERTIFICATE
• 151.604 FORM OF ACTION
• 151.605 WRITS OF ATTACHMENT
• 151.606 SERVICE OF PROCESS
• 151.607 LIMITATION PERIOD
• 151.608 JUDGMENTS
• 151.614 RES JUDICATA
• 151.615 TAX SUIT COMITY
• 151.701 USE OF STAMPS OR TOKENS PROHIBITED
• 151.703 FAILURE TO REPORT OR PAY TAX
• 151.704 SALES TAX ABSORPTION; CRIMINAL PENALTY
• 151.705 COLLECTION OF USE TAX; CRIMINAL PENALTY
• 151.707 RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY
• 151.708 SELLING WITHOUT PERMIT; CRIMINAL PENALTY
• 151.709 FAILURE TO FURNISH REPORT; CRIMINAL PENALTY
• 151.711 LIMITATIONS ON PROSECUTIONS
• 151.712 CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS
• 151.713 FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY
• 151.714 VENUE FOR CRIMINAL PROSECUTION
• 151.801 DISPOSITION OF PROCEEDS
• 151.1551 REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS
• 151.1575 REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY
• 151.2021 CANCELLATION OF INACTIVE PERMIT
• 151.3021 PACKAGING SUPPLIES AND WRAPPING
• 151.3051 SALES THROUGH CERTAIN VENDING MACHINES
• 151.3071 INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT
• 151.3101 AMUSEMENT SERVICES EXEMPTIONS
• 151.3102 SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR
• 151.3105 BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS
• 151.3111 SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY
• 151.3131 FIREARM SAFETY EQUIPMENT
• 151.3132 FEMININE HYGIENE PRODUCTS
• 151.3133 MATERNITY CLOTHING
• 151.3134 BREAST MILK PUMPING PRODUCTS
• 151.3135 BABY BOTTLES
• 151.3141 FOOD STAMP PURCHASES
• 151.3162 TIMBER ITEMS
• 151.3171 SULPHUR
• 151.3181 DIVERGENT USE OF PROPERTY USED IN MANUFACTURING
• 151.3185 PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS
• 151.3186 PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES
• 151.3291 BOATS AND BOAT MOTORS
• 151.3335 WATER-EFFICIENT PRODUCTS
• 151.3415 ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT
• 151.3501 LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES
• 151.3503 SERVICES BY EMPLOYEES
• 151.3565 EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD
• 151.3595 PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS; TEMPORARY EXEMPTION
• 151.4171 OPTIONAL REPORTING METHOD: PERCENTAGE-BASED
• 151.4261 CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS
• 151.4291 TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS
• 151.4292 TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO EMPLOY APPRENTICES
• 151.4305 TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS
• 151.4661 APPLICABILITY TO CERTAIN BREWPUBS
• 151.7032 FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED
• 151.7075 FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY
• 151.7101 ELECTION OF OFFENSES
• 151.7102 FALSE ENTRY OR FAILURE TO ENTER IN RECORDS
• 151.7103 FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS
• 152.001 DEFINITIONS
• 152.002 TOTAL CONSIDERATION
• 152.003 DUTIES OF COMPTROLLER
• 152.021 RETAIL SALES TAX
• 152.022 TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE
• 152.023 TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT
• 152.024 TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES
• 152.025 TAX ON GIFT OF MOTOR VEHICLE
• 152.026 TAX ON GROSS RENTAL RECEIPTS
• 152.027 TAX ON DEALER PLATES
• 152.028 USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE
• 152.041 GENERAL COLLECTION PROCEDURE
• 152.042 COLLECTION OF TAX ON DEALER'S LICENSE PLATES
• 152.043 COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS
• 152.044 PAYMENT BY SELLER
• 152.045 COLLECTION OF TAX ON GROSS RENTAL RECEIPTS
• 152.046 CHANGE IN TAX STATUS OF MOTOR VEHICLE
• 152.047 COLLECTION OF TAX ON SELLER-FINANCED SALE
• 152.048 GROSS RECEIPTS PRESUMED SUBJECT TO TAX
• 152.061 REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL
• 152.062 REQUIRED STATEMENTS
• 152.063 RECORDS
• 152.064 TAX RECEIPTS
• 152.065 REQUIRED PERMITS
• 152.066 DEFICIENCY DETERMINATION; PENALTY AND INTEREST
• 152.067 PETITION FOR REDETERMINATION OF A DEFICIENCY
• 152.068 REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT
• 152.069 REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING
• 152.081 DRIVER TRAINING MOTOR VEHICLES
• 152.082 SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY
• 152.083 LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY
• 152.084 RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY
• 152.085 RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL
• 152.086 MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS
• 152.087 FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES
• 152.088 MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES
• 152.089 EXEMPT VEHICLES
• 152.090 CERTAIN HYDROGEN-POWERED MOTOR VEHICLES
• 152.091 FARM OR TIMBER USE
• 152.092 MOTOR VEHICLES TRANSPORTED OUT OF STATE
• 152.093 MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES
• 152.094 MOTOR VEHICLES USED BY NONPROFIT FOOD BANK
• 152.094 MOTOR VEHICLE TRANSFERRED FROM DECEDENT
• 152.095 MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES
• 152.101 PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE
• 152.102 OPERATION WITHOUT PAYMENT OF TAX
• 152.103 FAILURE TO KEEP RECORDS
• 152.104 FAILURE TO REMIT TAX COLLECTED
• 152.105 VENUE FOR CRIMINAL PROSECUTIONS
• 152.106 PROHIBITED ADVERTISING; CRIMINAL PENALTY
• 152.121 TAX SENT TO COMPTROLLER
• 152.122 ALLOCATION OF TAX
• 152.123 TAX RETAINED BY COUNTY
• 152.0215 TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
• 152.0411 COLLECTION BY SELLERS
• 152.0412 STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR
• 152.0472 DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR TRANSFERRED
• 152.0475 REGISTRATION OF RELATED FINANCE COMPANY
• 152.0635 RECORDS OF CERTAIN SELLERS
• 152.1222 ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND
• 154.001 DEFINITIONS
• 154.002 STORAGE
• 154.021 IMPOSITION AND RATE OF TAX
• 154.022 TAX IMPOSED ON FIRST SALE OF CIGARETTES
• 154.023 IMPACT OF TAX
• 154.024 IMPORTATION OF SMALL QUANTITIES
• 154.025 LIEN TO SECURE PAYMENT OF TAX
• 154.026 CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES
• 154.041 STAMP REQUIRED
• 154.042 DISTRIBUTOR
• 154.043 SALE OF STAMPS
• 154.044 PURCHASE FROM A DISTRIBUTOR
• 154.045 RECALL BY COMPTROLLER
• 154.046 INVOICE FOR STAMPS
• 154.047 STAMPS SHIPPED WITH DRAFT ATTACHED
• 154.050 PAYMENT
• 154.051 CIGARETTE TAX RECOVERY TRUST FUND
• 154.052 DISTRIBUTOR'S STAMPING ALLOWANCE
• 154.053 MANUFACTURE OF STAMPS
• 154.054 REDEMPTION AND DESTRUCTION OF STAMPS
• 154.058 INVENTORY ON TAX INCREASE
• 154.060 CANCELLATION
• 154.061 PENALTY FOR FAILURE TO PAY TAX
• 154.101 PERMITS
• 154.102 COMBINATION PERMIT
• 154.107 DENIAL OF PERMIT
• 154.110 ISSUANCE OF PERMIT
• 154.111 PERMIT YEAR; FEES
• 154.114 FINAL SUSPENSION OR REVOCATION OF A PERMIT
• 154.116 COMPTROLLER MAY REFUSE TO SELL STAMPS
• 154.117 DISPLAY OF PERMIT
• 154.121 REVENUE
• 154.152 INTERSTATE STOCK
• 154.201 RECORD OF PURCHASE OR RECEIPT
• 154.202 RECORD OF STAMPS
• 154.203 REPORT OF SALE OR USE
• 154.204 MANUFACTURER'S RECORDS AND REPORTS
• 154.205 MANUFACTURER'S REPRESENTATIVE'S RECORDS
• 154.207 COMMON CARRIER RECORDS
• 154.208 BONDED AGENT'S RECORDS
• 154.209 AVAILABILITY OF RECORDS
• 154.210 DISTRIBUTOR'S REPORT
• 154.211 FAILURE TO PRODUCE RECORDS
• 154.212 REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES
• 154.0225 LIABILITY OF PERMITTED DISTRIBUTOR
• 154.301 COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
• 154.302 PAYMENT OF DOUBLE AMOUNT
• 154.304 INSPECTION
• 154.305 REFUND FOR STAMPS
• 154.306 EXCHANGE OF STAMPS
• 154.307 RECORDS
• 154.308 DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
• 154.309 REDETERMINATION
• 154.403 SEIZURE
• 154.404 COMPTROLLER'S REPORT
• 154.405 FORFEITURE PROCEEDING
• 154.406 DISPOSITION OF FORFEITED PROPERTY
• 154.407 PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES
• 154.409 UNSTAMPED CIGARETTES
• 154.410 SEIZURE OR SALE NO DEFENSE
• 154.411 WAIVER PERMITTED
• 154.412 PAYMENT TO TREASURY
• 154.413 PREFERRED STATE TAX LIEN
• 154.414 RECIPROCAL AGREEMENTS
• 154.0415 CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED
• 154.415 DONATIONS
• 154.501 PENALTIES
• 154.502 UNSTAMPED CIGARETTES
• 154.503 POSSESSION IN QUANTITIES LESS THAN 10,000
• 154.504 POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE
• 154.505 CANCELLATION OF STAMP
• 154.506 CONCEALMENT OF A VIOLATION
• 154.507 MISLEADING THE COMPTROLLER
• 154.508 REFUSING TO SURRENDER CIGARETTES
• 154.509 PERMITS
• 154.510 MISDEMEANOR
• 154.511 TRANSPORTATION OF CIGARETTES
• 154.512 INSPECTION OF PREMISES
• 154.513 PREVIOUSLY USED OR OLD DESIGN STAMPS
• 154.514 SALE OF STAMPS
• 154.515 POSSESSION IN QUANTITIES OF 10,000 OR MORE
• 154.516 BOOKS AND RECORDS
• 154.517 FELONY
• 154.518 OVERLAP OF PENALTIES
• 154.519 VENUE
• 154.520 COUNTERFEIT STAMPS
• 154.601 NATURE OF TAX
• 154.602 FUNDS FOR ENFORCEMENT
• 154.603 DISPOSITION OF REVENUE
• 154.1015 SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS
• 154.1135 PAYMENT FOR PERMITS
• 154.1141 SUMMARY SUSPENSION OF A PERMIT
• 154.1145 HEARINGS
• 154.2085 EXPORT WAREHOUSE'S RECORDS
• 154.4045 SALE OF SEIZED CIGARETTES
• 154.4095 DECEPTIVE TRADE PRACTICE
• 154.5025 AFFIXING STAMPS TO CERTAIN CIGARETTES
• 154.5095 FINGERPRINTS
• 154.6035 ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
• 155.001 DEFINITIONS
• 155.002 STORAGE
• 155.021 TAX IMPOSED ON CIGARS
• 155.023 PAYMENT OF TAX
• 155.024 EXCEPTION FOR PERSONAL USE
• 155.025 MANUFACTURING EXEMPTION
• 155.026 PENALTY FOR FAILURE TO PAY TAX
• 155.027 VENUE
• 155.028 IMPACT OF TAX
• 155.041 PERMITS
• 155.045 COMBINATION PERMIT
• 155.048 ISSUANCE OF PERMITS
• 155.049 PERMIT YEAR; FEES
• 155.050 PAYMENT FOR PERMITS
• 155.053 DISPLAY OF PERMIT
• 155.058 REVENUE
• 155.059 FINAL SUSPENSION OR REVOCATION OF PERMIT
• 155.101 RECORD OF PURCHASE OR RECEIPT
• 155.102 REPORT OF SALE OR USE
• 155.103 MANUFACTURER'S RECORDS AND REPORTS
• 155.104 MANUFACTURER'S REPRESENTATIVE'S RECORDS
• 155.105 REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS
• 155.107 COMMON CARRIER RECORDS
• 155.108 BONDED AGENT'S RECORDS
• 155.109 EXPORT WAREHOUSE'S RECORDS
• 155.110 AVAILABILITY OF RECORDS
• 155.111 DISTRIBUTOR'S REPORT
• 155.112 FAILURE TO PRODUCE RECORDS
• 155.141 DONATIONS
• 155.143 SEIZURE
• 155.144 COMPTROLLER'S REPORT
• 155.145 FORFEITURE PROCEEDING
• 155.146 PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS
• 155.150 SEIZURE OR SALE NO DEFENSE
• 155.151 WAIVER PERMITTED
• 155.152 PAYMENT TO TREASURY
• 155.153 PREFERRED STATE TAX LIEN
• 155.154 DONATIONS
• 155.155 RECIPROCAL AGREEMENTS
• 155.181 COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
• 155.182 PAYMENT OF DOUBLE AMOUNT
• 155.183 INSPECTION
• 155.184 CREDIT FOR TAX PAID
• 155.185 DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
• 155.186 REDETERMINATION
• 155.201 PENALTIES
• 155.202 NONPAYMENT OF TAX
• 155.204 CONCEALMENT OF VIOLATION
• 155.205 MISLEADING THE COMPTROLLER
• 155.206 REFUSING TO SURRENDER TOBACCO PRODUCTS
• 155.207 PERMITS
• 155.208 MISDEMEANOR
• 155.209 TRANSPORTATION OF TOBACCO PRODUCTS
• 155.210 INSPECTION OF PREMISES
• 155.0211 TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS
• 155.211 POSSESSION: TAX DUE
• 155.0212 LIABILITY OF PERMITTED DISTRIBUTOR
• 155.212 BOOKS AND RECORDS
• 155.213 FELONY
• 155.214 OVERLAP OF PENALTIES
• 155.215 VENUE FOR FELONY
• 155.241 ALLOCATION OF TAX
• 155.0415 SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS
• 155.0481 DENIAL OF PERMIT
• 155.0591 SUMMARY SUSPENSION OF A PERMIT
• 155.0595 HEARINGS
• 155.1445 SALE OF SEIZED TOBACCO PRODUCTS
• 155.1451 DISPOSITION OF FORFEITED PROPERTY
• 155.2075 FINGERPRINTS
• 155.2415 ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND AND CERTAIN OTHER FUNDS
• 156.001 DEFINITIONS
• 156.051 TAX IMPOSED
• 156.052 RATE OF TAX
• 156.053 COLLECTION OF TAX
• 156.101 EXCEPTION--PERMANENT RESIDENT
• 156.102 EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION
• 156.103 EXCEPTION--STATE AND FEDERAL GOVERNMENT
• 156.104 EXEMPTION CERTIFICATE
• 156.151 REPORT AND PAYMENT
• 156.152 ACCESS TO BOOKS AND RECORDS
• 156.153 REIMBURSEMENT FOR TAX COLLECTION
• 156.154 REFUND
• 156.155 AVAILABILITY OF CERTAIN TAXPAYER INFORMATION
• 156.201 INTEREST ON DELINQUENT TAXES
• 156.202 PENALTY
• 156.203 CRIMINAL PENALTY
• 156.204 TAX COLLECTION ON TERMINATION OF BUSINESS
• 156.251 REVENUE DEPOSITED IN GENERAL REVENUE FUND
• 156.252 TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES
• 156.2511 ALLOCATION OF CERTAIN REVENUE
• 156.2512 ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES
• 156.2513 ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES
• 158.001 SHORT TITLE
• 158.002 DEFINITIONS
• 158.051 TAX IMPOSED
• 158.052 COMPUTATION OF TAX
• 158.053 COLLECTION OF TAX FROM RETAILER
• 158.054 PERMITS
• 158.055 RECORDS
• 158.056 REPORT AND TAX PAYMENT
• 158.057 USE TAX
• 158.058 CREDIT OR REFUND FOR SALES TO NONRESIDENTS
• 158.101 EXEMPTIONS
• 158.151 PENALTIES
• 158.152 LIEN
• 158.153 RULES
• 158.154 OTHER TAXES
• 158.155 LIMITATION FOR COLLECTION AND REFUND
• 160.001 DEFINITIONS
• 160.002 TOTAL CONSIDERATION
• 160.003 SUPERVISION
• 160.021 RETAIL SALES TAX
• 160.022 USE TAX
• 160.023 NEW RESIDENT
• 160.024 EXEMPTION
• 160.025 CREDIT FOR OTHER TAXES
• 160.026 LIMITATION ON AMOUNT OF TAX
• 160.041 COLLECTION PROCEDURE
• 160.042 REQUIRED AFFIDAVITS
• 160.043 PAYMENT BY SELLER
• 160.044 TAX RECEIPTS
• 160.045 PENALTY
• 160.046 RECORDS
• 160.061 OPERATION; PENALTY
• 160.062 PENALTY FOR SIGNING FALSE AFFIDAVITS
• 160.121 AMOUNT OF TAX SENT TO COMPTROLLER
• 160.122 ALLOCATION OF REVENUE
• 160.0245 EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS
• 160.0246 EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE
• 160.0247 TEMPORARY USE PERMIT
• 162.001 DEFINITIONS
• 162.002 TAX LIABILITY ON LEASED VEHICLES
• 162.003 COOPERATIVE AGREEMENTS WITH OTHER STATES
• 162.004 MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS
• 162.005 CANCELLATION OR REFUSAL OF LICENSE
• 162.006 SUMMARY SUSPENSION OF LICENSE
• 162.007 ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL
• 162.008 INSPECTION OF PREMISES AND RECORDS
• 162.009 AUTHORITY TO STOP AND EXAMINE
• 162.010 IMPOUNDMENT AND SEIZURE
• 162.011 SALE OF SEIZED PROPERTY
• 162.012 PRESUMPTIONS
• 162.013 VENUE OF TAX COLLECTION SUITS
• 162.014 OTHER MOTOR FUEL TAXES PROHIBITED
• 162.015 ADDITIONAL TAX APPLIES TO INVENTORIES
• 162.016 IMPORTATION AND EXPORTATION OF MOTOR FUEL
• 162.101 POINT OF IMPOSITION OF GASOLINE TAX
• 162.102 TAX RATE
• 162.103 BACKUP TAX; LIABILITY
• 162.104 EXEMPTIONS
• 162.105 PERSONS REQUIRED TO BE LICENSED
• 162.106 TRIP PERMITS
• 162.107 PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
• 162.108 LICENSE APPLICATION PROCEDURE
• 162.109 ISSUANCE AND DISPLAY OF LICENSE
• 162.110 LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
• 162.111 BOND AND OTHER SECURITY FOR TAXES
• 162.112 LICENSE HOLDER STATUS LIST
• 162.113 REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
• 162.114 RETURNS AND PAYMENTS
• 162.115 RECORDS
• 162.116 INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
• 162.117 DUTIES OF SELLER OF GASOLINE
• 162.118 INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
• 162.119 INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
• 162.120 INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
• 162.121 INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
• 162.122 INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS
• 162.123 INFORMATION REQUIRED ON BLENDER'S RETURN
• 162.124 INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
• 162.0125 DUTY TO KEEP RECORDS
• 162.125 REFUND OR CREDIT FOR CERTAIN TAXES PAID
• 162.126 REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
• 162.127 CLAIMS FOR REFUNDS
• 162.128 WHEN GASOLINE TAX REFUND OR CREDIT MAY BE FILED
• 162.201 POINT OF IMPOSITION OF DIESEL FUEL TAX
• 162.202 TAX RATE
• 162.203 BACKUP TAX; LIABILITY
• 162.204 EXEMPTIONS
• 162.205 PERSONS REQUIRED TO BE LICENSED
• 162.206 STATEMENT FOR PURCHASE OF DYED DIESEL FUEL
• 162.207 TRIP PERMITS
• 162.208 PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
• 162.209 LICENSE APPLICATION PROCEDURE
• 162.210 ISSUANCE AND DISPLAY OF LICENSE
• 162.211 LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
• 162.212 BOND AND OTHER SECURITY FOR TAXES
• 162.213 LICENSE HOLDER STATUS LIST
• 162.214 REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
• 162.215 RETURNS AND PAYMENTS
• 162.216 RECORDS
• 162.217 INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
• 162.218 DUTIES OF SELLER OF DIESEL FUEL
• 162.219 INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
• 162.220 INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
• 162.221 INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
• 162.222 INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
• 162.223 INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS
• 162.224 INFORMATION REQUIRED ON BLENDER'S RETURN
• 162.225 INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
• 162.226 INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN
• 162.227 REFUND OR CREDIT FOR CERTAIN TAXES PAID
• 162.228 REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
• 162.229 CLAIMS FOR REFUNDS
• 162.230 WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED
• 162.231 NOTICE REGARDING DYED DIESEL FUEL
• 162.232 DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS, BILLS OF LADING, AND INVOICES
• 162.233 UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL
• 162.234 ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL PROHIBITED
• 162.235 USE OF DYED FUEL PROHIBITED
• 162.351 TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE
• 162.352 TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE
• 162.353 TAX RATE; UNIT OF MEASUREMENT
• 162.354 BACKUP TAX; LIABILITY
• 162.355 FUEL PRESUMED SUBJECT TO TAX
• 162.356 EXEMPTIONS
• 162.357 DEALER'S LICENSE
• 162.358 INTERSTATE TRUCKER'S LICENSE
• 162.359 LICENSE APPLICATION PROCEDURE
• 162.360 ISSUANCE AND DISPLAY OF LICENSE
• 162.361 BOND AND OTHER SECURITY FOR TAXES
• 162.362 RETURNS AND PAYMENTS; ALLOWANCES
• 162.363 RECORDS
• 162.364 DUTIES OF PERSONS HOLDING TAX PAYMENTS
• 162.365 REFUND OR CREDIT FOR CERTAIN TAXES PAID
• 162.366 CREDIT FOR BAD DEBT OR NONPAYMENT
• 162.367 CLAIMS FOR REFUNDS
• 162.368 REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
• 162.369 WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED
• 162.401 FAILURE TO PAY TAX OR FILE REPORT
• 162.402 PROHIBITED ACTS; CIVIL PENALTIES
• 162.403 CRIMINAL OFFENSES
• 162.404 CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS
• 162.405 CRIMINAL PENALTIES
• 162.406 CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS
• 162.407 VENUE OF CRIMINAL PROSECUTIONS
• 162.408 NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT
• 162.409 ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER TO LICENSED DISTRIBUTOR, LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER
• 162.410 ELECTION OF OFFENSES
• 162.501 TAX ADMINISTRATION FUND
• 162.502 ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES
• 162.503 ALLOCATION OF GASOLINE TAX
• 162.504 ALLOCATION OF DIESEL FUEL TAX
• 162.506 ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
• 162.1025 SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
• 162.1155 DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE PURCHASED FOR EXPORT
• 162.1275 REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
• 162.1276 REFUND FOR CERTAIN NONPROFIT FOOD BANKS
• 162.2025 SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
• 162.2165 DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL FUEL PURCHASED FOR EXPORT
• 162.2275 REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
• 162.2276 REFUND FOR CERTAIN NONPROFIT FOOD BANKS
• 162.5025 ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES
• 162.5045 ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL USED OFF-HIGHWAY
• 163.001 CERTIFICATED OR LICENSED CARRIERS
• 163.002 RESALE OF AIRCRAFT
• 163.003 USE OF AIRCRAFT
• 163.004 NO PRESUMPTION OF USE
• 163.005 NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE
• 163.006 CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS
• 163.007 AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS
• 163.008 NO IMPOSITION OF TAX UNDER THIS CHAPTER
• 163.009 CONFLICTS WITH OTHER LAW
• 171.0001 GENERAL DEFINITIONS
• 171.001 TAX IMPOSED
• 171.0002 DEFINITION OF TAXABLE ENTITY
• 171.002 RATES; COMPUTATION OF TAX
• 171.0003 DEFINITION OF PASSIVE ENTITY
• 171.003 INCREASE IN RATE REQUIRES VOTER APPROVAL
• 171.0004 DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS
• 171.0005 DEFINITION OF NEW VETERAN-OWNED BUSINESS
• 171.006 ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION
• 171.0011 ADDITIONAL TAX
• 171.051 APPLICATION FOR EXEMPTION; EFFECTIVE DATE
• 171.052 CERTAIN CORPORATIONS
• 171.053 EXEMPTION--RAILWAY TERMINAL CORPORATION
• 171.055 EXEMPTION--OPEN-END INVESTMENT COMPANY
• 171.056 EXEMPTION--CORPORATION WITH BUSINESS INTEREST IN SOLAR ENERGY DEVICES
• 171.057 EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROMOTE COUNTY, CITY, OR ANOTHER AREA
• 171.058 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR RELIGIOUS PURPOSES
• 171.059 EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE BURIAL PLACES
• 171.060 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES
• 171.061 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR EDUCATIONAL PURPOSES
• 171.062 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR PUBLIC CHARITY
• 171.063 EXEMPTION-NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX
• 171.064 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR CONSERVATION PURPOSES
• 171.065 EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE WATER SUPPLY OR SEWER SERVICES
• 171.066 EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH CITY NATURAL GAS FACILITY
• 171.067 EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE CONVALESCENT HOMES FOR ELDERLY
• 171.068 EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE COOPERATIVE HOUSING
• 171.069 EXEMPTION--MARKETING ASSOCIATIONS
• 171.070 EXEMPTION--LODGES
• 171.071 EXEMPTION--FARMERS' COOPERATIVE SOCIETY
• 171.072 EXEMPTION--HOUSING FINANCE CORPORATION
• 171.073 EXEMPTION--HOSPITAL LAUNDRY COOPERATIVE ASSOCIATION
• 171.074 EXEMPTION--DEVELOPMENT CORPORATION
• 171.075 EXEMPTION--COOPERATIVE ASSOCIATION
• 171.076 EXEMPTION--COOPERATIVE CREDIT ASSOCIATION
• 171.077 EXEMPTION--CREDIT UNION
• 171.079 EXEMPTION--ELECTRIC COOPERATIVE CORPORATION
• 171.080 EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS
• 171.081 EXEMPTION--CORPORATION EXEMPT BY ANOTHER LAW
• 171.082 EXEMPTION--CERTAIN HOMEOWNERS' ASSOCIATIONS
• 171.083 EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION
• 171.084 EXEMPTION--CERTAIN TRADE SHOW PARTICIPANTS
• 171.085 EXEMPTION; RECYCLING OPERATION
• 171.086 EXEMPTION: POLITICAL SUBDIVISION CORPORATION
• 171.087 EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR STUDENT LOAN FUNDS OR STUDENT SCHOLARSHIP PURPOSES
• 171.088 EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS
• 171.101 DETERMINATION OF TAXABLE MARGIN
• 171.103 DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN
• 171.105 DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN
• 171.106 APPORTIONMENT OF MARGIN TO THIS STATE
• 171.107 DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE
• 171.108 DEDUCTION OF COST OF CLEAN COAL PROJECT FROM MARGIN APPORTIONED TO THIS STATE
• 171.109 DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE ENTITIES FROM MARGIN APPORTIONED TO THIS STATE
• 171.111 TEMPORARY CREDIT ON TAXABLE MARGIN
• 171.151 PRIVILEGE PERIOD COVERED BY TAX
• 171.152 DATE ON WHICH PAYMENT IS DUE
• 171.154 PAYMENT TO COMPTROLLER
• 171.158 PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE WITHDRAWAL FROM STATE
• 171.201 INITIAL REPORT
• 171.202 ANNUAL REPORT
• 171.203 PUBLIC INFORMATION REPORT
• 171.204 INFORMATION REPORT
• 171.205 ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER
• 171.206 CONFIDENTIAL INFORMATION
• 171.207 INFORMATION NOT CONFIDENTIAL
• 171.208 PROHIBITION OF DISCLOSURE OF INFORMATION
• 171.209 RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS
• 171.210 PERMITTED USE OF CONFIDENTIAL INFORMATION
• 171.211 EXAMINATION OF RECORDS
• 171.212 REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN
• 171.251 FORFEITURE OF CORPORATE PRIVILEGES
• 171.252 EFFECTS OF FORFEITURE
• 171.253 SUIT ON CAUSE OF ACTION ARISING BEFORE FORFEITURE
• 171.254 EXCEPTION TO FORFEITURE
• 171.255 LIABILITY OF DIRECTOR AND OFFICERS
• 171.256 NOTICE OF FORFEITURE
• 171.257 JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE
• 171.258 REVIVAL OF CORPORATE PRIVILEGES
• 171.259 BANKING CORPORATIONS AND SAVINGS AND LOAN ASSOCIATIONS
• 171.260 SAVINGS AND LOAN ASSOCIATION
• 171.301 GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY
• 171.302 CERTIFICATION BY COMPTROLLER
• 171.303 SUIT FOR JUDICIAL FORFEITURE
• 171.304 RECORD OF JUDICIAL FORFEITURE
• 171.305 REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER JUDICIAL FORFEITURE
• 171.306 SUIT TO SET ASIDE JUDICIAL FORFEITURE
• 171.307 RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE
• 171.308 CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS SET ASIDE
• 171.309 FORFEITURE BY SECRETARY OF STATE
• 171.310 JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE BY SECRETARY OF STATE
• 171.311 RECORD OF FORFEITURE BY SECRETARY OF STATE
• 171.312 REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER FORFEITURE BY SECRETARY OF STATE
• 171.313 PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY OF STATE
• 171.314 CORPORATE PRIVILEGES AFTER FORFEITURE BY SECRETARY OF STATE IS SET ASIDE
• 171.315 USE OF CORPORATE NAME AFTER REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY
• 171.316 BANKING CORPORATIONS
• 171.317 SAVINGS AND LOAN ASSOCIATIONS
• 171.351 VENUE OF SUIT TO ENFORCE CHAPTER
• 171.352 AUTHORITY TO RESTRAIN OR ENJOIN
• 171.353 APPOINTMENT OF RECEIVER
• 171.354 AGENT FOR SERVICE OF PROCESS
• 171.355 SERVICE OF PROCESS ON SECRETARY OF STATE
• 171.361 PENALTY FOR DISCLOSURE OF INFORMATION ON REPORT
• 171.362 PENALTY FOR FAILURE TO PAY TAX OR FILE REPORT
• 171.363 WILFUL AND FRAUDULENT ACTS
• 171.401 REVENUE DEPOSITED IN GENERAL REVENUE FUND
• 171.501 REFUND FOR JOB CREATION IN ENTERPRISE ZONE
• 171.0525 EXEMPTION--CERTAIN INSURANCE COMPANIES
• 171.551 DEFINITIONS
• 171.552 ENTITLEMENT TO CREDIT
• 171.553 APPLICATION FOR AND ISSUANCE OF ALLOCATION CERTIFICATE
• 171.554 AMOUNT OF CREDITS; METHOD OF AWARD
• 171.555 APPORTIONMENT OF CREDIT
• 171.556 LENGTH OF CREDIT; LIMITATION
• 171.557 CARRY FORWARD OR BACKWARD
• 171.558 RECAPTURE
• 171.559 ALLOCATION OF CREDIT
• 171.560 FILING REQUIREMENTS AFTER ALLOCATION
• 171.561 APPLICATION FOR CREDIT
• 171.562 RULES; PROCEDURES
• 171.563 COMPLIANCE MONITORING
• 171.564 INCLUSION OF INFORMATION IN LOW INCOME HOUSING PLAN
• 171.565 EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS
• 171.566 PRIORITY ALLOCATION FOR CERTAIN QUALIFIED DEVELOPMENTS
• 171.601 DEFINITION
• 171.602 TAX CREDIT FOR CLEAN ENERGY PROJECT
• 171.801 DEFINITIONS
• 171.802 ELIGIBILITY FOR CREDIT
• 171.803 CERTIFICATION AS ELIGIBLE ORGANIZATION
• 171.804 DUTIES OF ELIGIBLE ORGANIZATION
• 171.805 AMOUNT OF CREDIT; LIMITATION ON TOTAL CREDITS
• 171.806 CARRYFORWARD
• 171.807 APPLICATION FOR CREDIT
• 171.808 CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PARTNERSHIP AGREEMENT
• 171.809 ASSIGNMENT PROHIBITED; EXCEPTION
• 171.810 FEES
• 171.811 RULES
• 171.812 EXPIRATION
• 171.1011 DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS
• 171.1012 DETERMINATION OF COST OF GOODS SOLD
• 171.1013 DETERMINATION OF COMPENSATION
• 171.1014 COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS
• 171.1015 REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED PARTNERSHIP ARRANGEMENT
• 171.1016 E-Z COMPUTATION AND RATE
• 171.1055 EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT
• 171.1121 GROSS RECEIPTS FOR MARGIN
• 171.1532 BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS BASED
• 171.2022 EXEMPTION FROM REPORTING REQUIREMENTS
• 171.2125 CALCULATING COST OF GOODS OR COMPENSATION IN PROFESSIONAL EMPLOYER SERVICES ARRANGEMENTS
• 171.2515 FORFEITURE OF RIGHT OF TAXABLE ENTITY TO TRANSACT BUSINESS IN THIS STATE
• 171.3015 FORFEITURE OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY
• 171.3125 REVIVAL OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY AFTER FORFEITURE BY SECRETARY OF STATE
• 171.4011 ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
• 171.9201 DEFINITION
• 171.9202 QUALIFIED RESEARCH EXPENSE
• 171.9203 ELIGIBILITY FOR CREDIT
• 171.9204 AMOUNT OF CREDIT
• 171.9205 CREDIT FOR CERTAIN TAXABLE ENTITIES THAT OWE NO TAX
• 171.9206 COMBINED REPORTING
• 171.9207 LIMITATION
• 171.9208 CARRYFORWARD
• 171.9209 ASSIGNMENT PROHIBITED
• 171.9210 APPLICATION FOR CREDIT
• 171.9211 RULES
• 171.9212 REPORTING OF ESTIMATES
• 171.9213 DEPOSIT OF CERTAIN REVENUE
• 171.10131 PROVISIONS RELATED TO CERTAIN MONEY RECEIVED FOR COVID-19 RELIEF
• 171.10132 PROVISIONS RELATED TO CERTAIN GRANTS RECEIVED FOR BROADBAND DEPLOYMENT IN TEXAS
• 172.101 DEFINITIONS
• 172.102 ELIGIBLE COSTS AND EXPENSES
• 172.103 ELIGIBILITY FOR CREDIT
• 172.104 QUALIFICATION
• 172.105 CERTIFICATION OF ELIGIBILITY
• 172.106 AMOUNT OF CREDIT; LIMITATIONS
• 172.107 CARRYFORWARD
• 172.108 APPLICATION FOR CREDIT
• 172.109 SALE OR ASSIGNMENT OF CREDIT
• 172.110 RULES
• 181.001 TAX IMPOSED
• 181.002 RATE OF TAX
• 181.003 PAYMENT OF TAX
• 181.004 EXEMPTION: INTERSTATE COMMERCE
• 181.051 REPORT
• 181.052 RECORDS
• 181.101 INTEREST ON DELINQUENT TAXES
• 181.102 TAX LIEN
• 181.103 PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION
• 181.104 PENALTY
• 181.105 CRIMINAL PENALTY
• 181.151 RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES
• 181.201 OCCUPATION TAX
• 181.202 ALLOCATION OF TAX REVENUE
• 182.021 DEFINITIONS
• 182.022 IMPOSITION AND RATE OF TAX
• 182.023 PAYMENT OF TAX
• 182.024 POLITICAL SUBDIVISIONS
• 182.025 CHARGES BY A CITY
• 182.026 SUBCHAPTER NOT APPLICABLE
• 182.027 NO EXEMPTION
• 182.081 REPORTS
• 182.082 TAX PAYMENTS: DUE DATE
• 182.083 PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING OF QUARTER
• 182.084 ADDITIONAL REPORTS
• 182.085 FORMS
• 182.086 PERMIT REQUIRED; FORM OF PERMIT
• 182.087 APPLICATION AND ISSUANCE OF PERMIT
• 182.088 SUSPENSION OF PERMIT
• 182.102 PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX
• 182.103 SUITS
• 182.104 TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY
• 182.121 NATURE OF TAX
• 182.122 ALLOCATION OF TAX
• 183.001 DEFINITIONS
• 183.021 TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES
• 183.022 TAX RETURN DUE DATE
• 183.023 PAYMENT
• 183.024 FAILURE TO PAY TAX OR FILE REPORT
• 183.025 SECURITY REQUIREMENT
• 183.026 AUDIT FREQUENCY
• 183.027 CREDITS AND REFUNDS FOR BAD DEBTS
• 183.041 TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS
• 183.042 DISCLOSURE OF TAX
• 183.043 APPLICABILITY OF OTHER LAW
• 183.051 MIXED BEVERAGE TAX CLEARANCE FUND
• 183.052 CONFLICT OF RULES
• 183.053 ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS
• 183.054 ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT PROGRAM FUND
• 183.0212 SEPARATE DISCLOSURE OF TAX ALLOWED
• 183.0421 TAX RETURN DUE DATE
• 183.0422 PAYMENT
• 191.081 DEFINITION
• 191.082 TAX IMPOSED
• 191.083 TAX RATE
• 191.084 REPORT AND TAX PAYMENT
• 191.085 RECORD
• 191.086 PENALTY
• 191.087 FAILURE TO FILE REPORT OR PAY TAX
• 191.088 STATE TAX LIEN
• 191.089 PERMIT REQUIRED
• 191.101 TAX RECEIPT AS PERMIT
• 191.102 DISPLAY OF PERMIT; PENALTY
• 191.121 NATURE OF TAX
• 191.122 ALLOCATION OF TAX
• 201.001 DEFINITIONS
• 201.002 MEASUREMENT OF VOLUME OF GAS
• 201.051 TAX IMPOSED
• 201.052 RATE OF TAX
• 201.053 GAS NOT TAXED
• 201.054 TAX ON LIQUID HYDROCARBONS
• 201.055 TAX ON CONDENSATE
• 201.057 TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST GAS
• 201.058 TAX EXEMPTIONS
• 201.059 CREDITS FOR QUALIFYING LOW-PRODUCING WELLS
• 201.060 EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
• 201.061 EXEMPTION FOR GAS PRODUCED THAT WOULD OTHERWISE HAVE BEEN VENTED OR FLARED
• 201.101 MARKET VALUE
• 201.102 CASH SALES
• 201.103 VALUE IF CONSIDERATION INCLUDES EXTRACTS
• 201.104 RETURNED CYCLE GAS
• 201.105 VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE
• 201.106 VALUE OF CONDENSATE
• 201.151 PRODUCER'S RECORDS
• 201.152 PURCHASER'S RECORDS
• 201.201 TAX DUE
• 201.202 PAYMENT OF TAX
• 201.203 PRODUCER'S REPORT
• 201.204 FIRST PURCHASER TO PAY TAX
• 201.205 TAX BORNE RATABLY
• 201.206 TRANSFER OF OWNERSHIP
• 201.207 DETERMINATION OF OVERPAID AMOUNTS
• 201.251 LIABILITY OF PRODUCER AND PURCHASER
• 201.252 PRODUCER'S REMEDY
• 201.301 INVESTIGATIONS
• 201.302 AUDITS
• 201.303 TAX LIEN
• 201.304 SUIT FOR TAXES; SWORN DENIAL
• 201.351 DELINQUENT TAX; PENALTY
• 201.352 UNLAWFUL REMOVAL OF GAS
• 201.353 INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
• 201.354 COLLECTION OF CIVIL PENALTY
• 201.355 GENERAL PENALTY
• 201.401 OCCUPATION TAX
• 201.402 PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS
• 201.403 TAX SET ASIDE
• 201.404 ALLOCATION OF REVENUE
• 201.2035 FIRST PURCHASER'S REPORT
• 201.2041 PRODUCER TO PAY TAX ON CERTAIN GAS
• 201.3021 MANAGED AUDITS
• 202.001 DEFINITIONS
• 202.002 PRODUCTION AND MEASUREMENT OF OIL
• 202.003 AGREEMENT TO PAY TAX NOT IMPAIRED
• 202.004 INSPECTION OF RECORDS AND REPORTS
• 202.005 EMPLOYMENT OF AUDITORS
• 202.006 TAXPAYER IDENTIFICATION NUMBER
• 202.051 TAX IMPOSED
• 202.052 RATE OF TAX
• 202.053 MARKET VALUE
• 202.054 QUALIFICATION OF OIL FROM NEW OR EXPANDED ENHANCED RECOVERY PROJECT FOR SPECIAL TAX RATE
• 202.056 EXEMPTION FOR OIL AND GAS FROM WELLS PREVIOUSLY INACTIVE
• 202.057 TAX CREDIT FOR INCREMENTAL PRODUCTION TECHNIQUES
• 202.058 CREDITS FOR QUALIFYING LOW-PRODUCING OIL LEASES
• 202.059 EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS
• 202.060 EXEMPTION FOR OIL AND GAS FROM REACTIVATED ORPHANED WELLS
• 202.061 TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT
• 202.062 TAX EXEMPTION FOR OIL AND GAS PRODUCED FROM CERTAIN RESTIMULATION WELLS
• 202.063 EXEMPTION OF OIL INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
• 202.101 PRODUCER'S RECORDS
• 202.102 FIRST PURCHASER'S RECORDS
• 202.103 SUBSEQUENT PURCHASER'S RECORDS
• 202.104 ROYALTY OWNER'S RECORDS
• 202.105 CARRIER'S RECORDS
• 202.151 TAX DUE
• 202.152 PAYMENT OF TAX
• 202.153 FIRST PURCHASER TO PAY TAX
• 202.154 PRODUCER TO PAY TAX ON OIL NOT SOLD
• 202.155 PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER LEGAL CONSTRAINT
• 202.156 TAX BORNE RATABLY
• 202.201 PRODUCER'S REPORT
• 202.202 FIRST PURCHASER'S REPORT
• 202.204 REPORTS OF CARRIER
• 202.205 TRANSFER OF OWNERSHIP
• 202.251 LIABILITY OF PRODUCER AND PURCHASER
• 202.252 PRODUCER'S REMEDY
• 202.301 DELINQUENT TAXES: PENALTY
• 202.302 TAX LIEN
• 202.303 FORCED SALE BY OFFICER
• 202.304 SUIT FOR TAXES; SWORN DENIAL
• 202.305 UNLAWFUL REMOVAL OF OIL
• 202.306 INSPECTOR HAS FREE ACCESS
• 202.307 INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
• 202.351 OCCUPATION TAX
• 202.352 TAX SET ASIDE
• 202.353 ALLOCATION OF REVENUE
• 202.354 DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM
• 202.0545 TAX EXEMPTION FOR ENHANCED RECOVERY PROJECTS USING ANTHROPOGENIC CARBON DIOXIDE
• 204.001 DEFINITIONS
• 204.002 TAX CREDIT FOR NEW FIELD DISCOVERIES
• 204.003 CERTIFICATION OF NEW FIELD DISCOVERY
• 204.004 TAX CREDIT FOR ADDITIONAL WELLS IN A NEW FIELD
• 204.005 APPLICATION
• 204.006 APPLICABILITY OF TAX CREDIT
• 204.007 TRANSFERABILITY OF TAX CREDIT
• 204.008 REVOCATION OF NEW FIELD DESIGNATION
• 204.009 PENALTIES
• 204.010 RULES AND ORDERS
• 301.001 PURPOSE OF TITLE
• 301.002 CONSTRUCTION OF CODE
• 301.003 INTERNAL REFERENCES
• 301.004 TELEPHONE COMPANY EXEMPTION
• 302.001 PROPERTY TAXES AUTHORIZED; PURPOSES
• 302.002 OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES
• 302.101 OCCUPATION TAXES
• 302.102 TAX COLLECTION POWERS
• 311.001 SHORT TITLE
• 311.002 DEFINITIONS
• 311.003 PROCEDURE FOR CREATING REINVESTMENT ZONE
• 311.004 CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER
• 311.005 CRITERIA FOR REINVESTMENT ZONE
• 311.006 RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE
• 311.007 CHANGING BOUNDARIES OR TERM OF EXISTING ZONE
• 311.008 POWERS OF MUNICIPALITY OR COUNTY
• 311.009 COMPOSITION OF BOARD OF DIRECTORS
• 311.010 POWERS AND DUTIES OF BOARD OF DIRECTORS
• 311.011 PROJECT AND FINANCING PLANS
• 311.012 DETERMINATION OF AMOUNT OF TAX INCREMENT
• 311.013 COLLECTION AND DEPOSIT OF TAX INCREMENTS
• 311.014 TAX INCREMENT FUND
• 311.015 TAX INCREMENT BONDS AND NOTES
• 311.016 ANNUAL REPORT BY MUNICIPALITY OR COUNTY
• 311.017 TERMINATION OF REINVESTMENT ZONE
• 311.018 CONFLICTS WITH MUNICIPAL CHARTER
• 311.019 CENTRAL REGISTRY
• 311.020 STATE ASSISTANCE
• 311.021 ACT OR PROCEEDING PRESUMED VALID
• 311.0031 ENTERPRISE ZONE
• 311.0085 POWER OF CERTAIN MUNICIPALITIES
• 311.0087 RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES
• 311.0091 COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN REINVESTMENT ZONES
• 311.0092 NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER OF SERVICE ON BOARD
• 311.0093 BOARD OF DIRECTORS MEETINGS BY TELECOMMUNICATION DEVICE
• 311.0101 PARTICIPATION OF DISADVANTAGED BUSINESSES IN CERTAIN ZONES
• 311.0123 SALES TAX INCREMENT
• 311.0125 TAX ABATEMENT AGREEMENTS
• 311.0163 ANNUAL REPORT BY COMPTROLLER
• 311.01005 COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT PROJECTS
• 312.001 SHORT TITLE
• 312.002 ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX ABATEMENT
• 312.003 CONFIDENTIALITY OF PROPRIETARY INFORMATION
• 312.004 TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT
• 312.005 STATE ADMINISTRATION
• 312.006 EXPIRATION DATE
• 312.007 DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD
• 312.008 INTERNET LINK TO AGREEMENT
• 312.0021 PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY
• 312.0025 DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT
• 312.201 DESIGNATION OF REINVESTMENT ZONE
• 312.202 CRITERIA FOR REINVESTMENT ZONE
• 312.203 EXPIRATION OF REINVESTMENT ZONE
• 312.204 MUNICIPAL TAX ABATEMENT AGREEMENT
• 312.205 SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT
• 312.206 TAX ABATEMENT BY OTHER TAXING UNITS
• 312.207 APPROVAL BY GOVERNING BODY
• 312.208 MODIFICATION OR TERMINATION OF AGREEMENT
• 312.209 APPLICATION OF NONSEVERABILITY PROVISION
• 312.210 AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS
• 312.211 AGREEMENT BY MUNICIPALITY RELATING TO PROPERTY SUBJECT TO VOLUNTARY CLEANUP AGREEMENT
• 312.401 DESIGNATION OF REINVESTMENT ZONE
• 312.402 COUNTY TAX ABATEMENT AGREEMENT
• 312.403 TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION FACILITY IN COUNTY REINVESTMENT ZONE
• 312.404 APPROVAL BY GOVERNING BODY
• 312.2011 ENTERPRISE ZONE
• 312.2041 NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING UNITS
• 312.4011 ENTERPRISE ZONE
• 313.001 SHORT TITLE
• 313.002 FINDINGS
• 313.003 PURPOSES
• 313.004 LEGISLATIVE INTENT
• 313.005 DEFINITIONS
• 313.006 IMPOSITION OF IMPACT FEE
• 313.009 CERTAIN ENTITIES INELIGIBLE
• 313.010 AUDIT OF AGREEMENTS BY STATE AUDITOR
• 313.171 SAVING PROVISIONS
• 320.001 SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312
• 321.001 SHORT TITLE
• 321.002 DEFINITIONS
• 321.003 OTHER PORTIONS OF TAX APPLICABLE
• 321.004 REFERENCES TO SALES OR USE TAX
• 321.101 TAX AUTHORIZED
• 321.102 EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE
• 321.103 SALES TAX
• 321.104 USE TAX
• 321.105 RESIDENTIAL USE OF GAS AND ELECTRICITY
• 321.106 FIRE CONTROL DISTRICT TAX
• 321.107 ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES
• 321.108 MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX
• 321.201 COMPUTATION OF SALES TAXES
• 321.202 METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
• 321.203 CONSUMMATION OF SALE
• 321.204 COMPUTATION OF USE TAX
• 321.205 USE TAX: MUNICIPALITY IN WHICH USE OCCURS
• 321.206 INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
• 321.207 LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
• 321.208 STATE EXEMPTIONS APPLICABLE
• 321.209 TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX
• 321.210 TELECOMMUNICATIONS EXEMPTION
• 321.301 COMPTROLLER TO COLLECT AND ADMINISTER TAXES
• 321.302 COMPTROLLER'S REPORTING DUTIES
• 321.303 SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
• 321.304 DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
• 321.305 PENALTIES
• 321.306 COMPTROLLER'S RULES
• 321.307 DELINQUENT TAXES: LIMITATIONS
• 321.308 SEIZURE AND SALE OF PROPERTY
• 321.309 SUIT FOR TAX COLLECTION
• 321.310 DISAPPROVAL OF MUNICIPAL SUIT
• 321.311 JUDGMENTS IN MUNICIPAL SUIT
• 321.312 RETENTION OF CERTAIN MUNICIPAL SALES TAXES
• 321.401 CALLING OF ELECTION
• 321.402 DEADLINES AFTER PETITION
• 321.403 TIME OF ELECTION
• 321.404 BALLOT WORDING
• 321.405 OFFICIAL RESULTS OF ELECTION
• 321.406 FREQUENCY OF ELECTION
• 321.407 ELECTION CONTEST: NOTICE
• 321.408 ELECTION CONTEST: DELAYED EFFECTIVE DATE
• 321.409 COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS
• 321.501 TRUST ACCOUNT
• 321.502 DISTRIBUTION OF TRUST FUNDS
• 321.503 STATE'S SHARE
• 321.504 AMOUNTS RETAINED IN TRUST ACCOUNT
• 321.505 INTEREST ON TRUST ACCOUNT
• 321.506 USE OF TAX REVENUE BY MUNICIPALITY
• 321.507 USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
• 321.508 PLEDGE OF TAX REVENUE
• 321.509 TAX POWERS OF MUNICIPALITY NOT LIMITED
• 321.510 REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
• 321.1025 ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES
• 321.1045 IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS
• 321.1055 IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY
• 321.2091 TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX
• 321.3022 TAX INFORMATION
• 321.3025 DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED
• 321.5025 DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY
• 322.001 APPLICATION OF CHAPTER
• 322.002 DEFINITIONS
• 322.101 SALES TAX
• 322.102 USE TAX
• 322.103 COMPUTATION OF SALES TAXES
• 322.104 COMPUTATION OF USE TAX
• 322.105 USE TAX: WHERE USE OCCURS
• 322.106 TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
• 322.108 CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE
• 322.109 TELECOMMUNICATIONS EXEMPTION
• 322.110 TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES
• 322.201 COMPTROLLER TO COLLECT AND ADMINISTER TAXES
• 322.202 COMPTROLLER'S REPORTING DUTIES
• 322.203 COMPTROLLER'S RULES
• 322.204 DELINQUENT TAXES: LIMITATIONS
• 322.205 SEIZURE AND SALE OF PROPERTY
• 322.206 SUITS FOR TAX COLLECTION
• 322.207 DISAPPROVAL OF SUIT
• 322.208 JUDGMENTS IN SUIT
• 322.301 COLLECTIONS HELD BY COMPTROLLER
• 322.302 DISTRIBUTION OF TRUST FUNDS
• 322.303 STATE'S SHARE
• 322.304 AMOUNTS RETAINED IN TRUST ACCOUNT
• 322.305 INTEREST ON TRUST ACCOUNTS
• 322.306 RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES
• 322.2022 TAX INFORMATION
• 323.001 SHORT TITLE
• 323.002 DEFINITIONS
• 323.003 OTHER PORTIONS OF TAX APPLICABLE
• 323.101 TAX AUTHORIZED
• 323.102 EFFECTIVE DATES: NEW TAX, TAX REPEAL
• 323.103 SALES TAX
• 323.104 USE TAX
• 323.105 CRIME CONTROL DISTRICT TAX
• 323.201 COMPUTATION OF SALES TAXES
• 323.202 METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
• 323.203 CONSUMMATION OF SALE
• 323.204 COMPUTATION OF USE TAX
• 323.205 USE TAX: COUNTY IN WHICH USE OCCURS
• 323.206 COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
• 323.207 STATE EXEMPTIONS APPLICABLE
• 323.208 TELECOMMUNICATIONS EXEMPTION
• 323.209 TRANSITION EXEMPTION
• 323.301 COMPTROLLER TO COLLECT AND ADMINISTER TAXES
• 323.302 COMPTROLLER'S REPORTING DUTIES
• 323.303 SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
• 323.304 DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
• 323.305 PENALTIES
• 323.306 COMPTROLLER'S RULES
• 323.307 DELINQUENT TAXES: LIMITATIONS
• 323.308 SEIZURE AND SALE OF PROPERTY
• 323.309 SUIT FOR TAX COLLECTION
• 323.310 DISAPPROVAL OF COUNTY SUIT
• 323.311 JUDGMENTS IN COUNTY SUIT
• 323.312 RETENTION OF CERTAIN COUNTY SALES TAXES
• 323.401 CALLING OF ELECTION
• 323.402 DEADLINES AFTER PETITION
• 323.403 TIME OF ELECTION
• 323.404 BALLOT WORDING
• 323.405 OFFICIAL RESULTS OF ELECTION
• 323.406 FREQUENCY OF ELECTION
• 323.407 ELECTION CONTEST: NOTICE
• 323.408 ELECTION CONTEST: DELAYED EFFECTIVE DATE
• 323.501 TRUST ACCOUNT
• 323.502 DISTRIBUTION OF TRUST FUNDS
• 323.503 STATE'S SHARE
• 323.504 AMOUNTS RETAINED IN TRUST ACCOUNT
• 323.505 USE OF TAX REVENUE
• 323.510 REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
• 323.3022 TAX INFORMATION
• 323.5041 INTEREST ON TAX REVENUE
• 324.001 COUNTY SALES AND USE TAX ACT APPLICABLE
• 324.021 TAX AUTHORIZED
• 324.022 TAX RATE
• 324.023 SALES AND USE TAX EFFECTIVE DATE
• 324.061 ELECTION PROCEDURE
• 324.081 USE OF TAX REVENUE
• 325.001 COUNTY SALES AND USE TAX ACT APPLICABLE
• 325.021 TAX AUTHORIZED
• 325.022 TAX RATE
• 325.023 SALES AND USE TAX EFFECTIVE DATE
• 325.061 ELECTION PROCEDURE
• 325.081 USE OF TAX REVENUE
• 327.001 DEFINITION
• 327.002 MUNICIPAL SALES AND USE TAX ACT APPLICABLE
• 327.003 TAX AUTHORIZED
• 327.004 TAX RATE
• 327.005 SALES AND USE TAX EFFECTIVE DATE
• 327.006 ELECTION PROCEDURE
• 327.007 REAUTHORIZATION OF TAX
• 327.008 USE OF TAX REVENUE
• 327.0065 RATE CHANGE
• 351.001 DEFINITIONS
• 351.002 TAX AUTHORIZED
• 351.003 TAX RATES
• 351.004 TAX COLLECTION
• 351.005 REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
• 351.006 EXEMPTION
• 351.007 PREEXISTING CONTRACTS
• 351.008 CONCURRENT STATE TAX DELINQUENCY
• 351.009 ANNUAL REPORT TO COMPTROLLER
• 351.0025 EXTRATERRITORIAL JURISDICTION
• 351.0041 COLLECTION PROCEDURES ON PURCHASE OF HOTEL
• 351.0042 INTEREST ON DELINQUENT TAX
• 351.101 USE OF TAX REVENUE
• 351.102 PLEDGE FOR BONDS
• 351.103 ALLOCATION OF REVENUE: GENERAL RULE
• 351.104 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS
• 351.105 ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES
• 351.106 ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT
• 351.107 ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES
• 351.108 RECORDS
• 351.110 ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS
• 351.151 DEFINITIONS
• 351.152 APPLICABILITY
• 351.153 EXCEPTION TO OWNERSHIP REQUIREMENT
• 351.154 NONPROFIT CORPORATION AS MUNICIPAL AGENT
• 351.155 PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT
• 351.156 ENTITLEMENT TO CERTAIN TAX REVENUE
• 351.157 ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES
• 351.158 PERIOD OF ENTITLEMENT
• 351.159 DEPOSIT OF REVENUE
• 351.160 QUARTERLY PAYMENTS
• 351.161 APPLICATION OF OTHER LAW
• 351.162 RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
• 351.163 REPORT ON QUALIFIED PROJECTS
• 351.1012 ELECTRONIC TAX ADMINISTRATION SYSTEM
• 351.1015 CERTAIN QUALIFIED PROJECTS
• 351.1021 PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR CERTAIN PROJECTS
• 351.1022 PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY CERTAIN MUNICIPALITIES WITH SPORTS STADIUMS
• 351.1035 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES
• 351.1036 ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES
• 351.1054 ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY
• 351.1055 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1063 ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS
• 351.1064 ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT
• 351.1065 ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY
• 351.1066 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1067 ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES
• 351.1068 ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN MUNICIPALITIES
• 351.1069 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1071 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1075 ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN MUNICIPALITIES
• 351.1076 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1077 ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES
• 351.1078 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.1079 ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
• 351.1621 RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
• 351.10691 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.10692 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.10693 ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
• 351.10711 ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
• 351.10712 ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES
• 351.10713 ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
• 352.001 DEFINITIONS
• 352.002 TAX AUTHORIZED
• 352.003 TAX RATES
• 352.004 TAX COLLECTION; PENALTY
• 352.005 REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
• 352.006 AUDIT; ACCESS TO BOOKS AND RECORDS
• 352.007 EXEMPTION
• 352.008 CONCURRENT STATE TAX DELINQUENCY
• 352.009 ANNUAL REPORT TO COMPTROLLER
• 352.0031 PREEXISTING CONTRACTS
• 352.0041 COLLECTION PROCEDURES ON PURCHASE OF HOTEL
• 352.101 USE OF REVENUE IN POPULOUS COUNTIES
• 352.102 USE OF REVENUE: COUNTIES BORDERING MEXICO
• 352.103 USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY
• 352.104 PLEDGE FOR BONDS
• 352.105 ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3 MILLION
• 352.106 USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO
• 352.107 HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS
• 352.108 USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA
• 352.109 RECORDS
• 352.110 USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY
• 352.111 USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES RIVER, SABINE RIVER, AND SABINE LAKE
• 352.112 USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL STRAWBERRY FESTIVAL
• 352.113 USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY ROBERTS
• 352.114 USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN INDIAN RESERVATION
• 352.115 USE OF REVENUE: CERTAIN COUNTIES CONTAINING NATIONAL GRASSLAND
• 352.116 USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO POPULOUS COUNTIES
• 352.1015 USE OF REVENUE: GENERAL PROVISIONS
• 352.1016 ELECTRONIC TAX ADMINISTRATION SYSTEM
• 352.1031 GENERAL LIMITATIONS ON USE OF REVENUE
• 352.1032 USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY
• 352.1033 USE OF REVENUE; COUNTIES BORDERING THE GULF OF MEXICO
• 352.1035 CERTAIN COUNTIES BORDERING WHITNEY LAKE
• 352.1036 USE OF REVENUE: COUNTIES BORDERING LAKE J
• 352.1037 USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS
• 352.1038 USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES
• 352.1039 USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH ARANSAS RIVER FLOWS