Texas Tax Code
Chapter 1
- 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
Chapter 5
- 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
Chapter 6
- 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
Chapter 11
- 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
Chapter 21
- 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
Chapter 22
- 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
Chapter 23
- 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
Chapter 24
- 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
Chapter 25
- 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
Chapter 26
- 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
Chapter 31
- 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
Chapter 32
- 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
Chapter 33
- 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
Chapter 34
- 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
Chapter 41
- 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
Chapter 41a
- 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
Chapter 42
- 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
Chapter 43
Chapter 101
- 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
Chapter 111
- 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
Chapter 112
- 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
Chapter 113
- 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
Chapter 141
Chapter 142
- 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
Chapter 151
- 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
Chapter 152
- 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
Chapter 154
- 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
Chapter 155
- 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
Chapter 156
- 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
Chapter 158
- 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
Chapter 160
- 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
Chapter 162
- 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
Chapter 163
- 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
Chapter 171
- 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
Chapter 172
Chapter 181
- 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
Chapter 182
- 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
Chapter 183
- 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
Chapter 191
- 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
Chapter 201
- 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
Chapter 202
- 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
Chapter 204
- 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
Chapter 301
Chapter 302
Chapter 311
- 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
Chapter 312
- 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
Chapter 313
Chapter 320
Chapter 321
- 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
Chapter 322
- 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
Chapter 323
- 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
Chapter 324
Chapter 325
Chapter 327
Chapter 351
- 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
Chapter 352
- 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