Texas Tax Code
Sections 1201–1500
- § 155.0481DENIAL OF PERMIT
- § 155.049PERMIT YEAR; FEES
- § 155.050PAYMENT FOR PERMITS
- § 155.053DISPLAY OF PERMIT
- § 155.058REVENUE
- § 155.059FINAL SUSPENSION OR REVOCATION OF PERMIT
- § 155.0591SUMMARY SUSPENSION OF A PERMIT
- § 155.0595HEARINGS
- § 155.101RECORD OF PURCHASE OR RECEIPT
- § 155.102REPORT OF SALE OR USE
- § 155.103MANUFACTURER'S RECORDS AND REPORTS
- § 155.104MANUFACTURER'S REPRESENTATIVE'S RECORDS
- § 155.105REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS
- § 155.107COMMON CARRIER RECORDS
- § 155.108BONDED AGENT'S RECORDS
- § 155.109EXPORT WAREHOUSE'S RECORDS
- § 155.110AVAILABILITY OF RECORDS
- § 155.111DISTRIBUTOR'S REPORT
- § 155.112FAILURE TO PRODUCE RECORDS
- § 155.141DONATIONS
- § 155.143SEIZURE
- § 155.144COMPTROLLER'S REPORT
- § 155.1445SALE OF SEIZED TOBACCO PRODUCTS
- § 155.145FORFEITURE PROCEEDING
- § 155.1451DISPOSITION OF FORFEITED PROPERTY
- § 155.146PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS
- § 155.150SEIZURE OR SALE NO DEFENSE
- § 155.151WAIVER PERMITTED
- § 155.152PAYMENT TO TREASURY
- § 155.153PREFERRED STATE TAX LIEN
- § 155.154DONATIONS
- § 155.155RECIPROCAL AGREEMENTS
- § 155.181COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
- § 155.182PAYMENT OF DOUBLE AMOUNT
- § 155.183INSPECTION
- § 155.184CREDIT FOR TAX PAID
- § 155.185DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
- § 155.186REDETERMINATION
- § 155.201PENALTIES
- § 155.202NONPAYMENT OF TAX
- § 155.204CONCEALMENT OF VIOLATION
- § 155.205MISLEADING THE COMPTROLLER
- § 155.206REFUSING TO SURRENDER TOBACCO PRODUCTS
- § 155.207PERMITS
- § 155.2075FINGERPRINTS
- § 155.208MISDEMEANOR
- § 155.209TRANSPORTATION OF TOBACCO PRODUCTS
- § 155.210INSPECTION OF PREMISES
- § 155.211POSSESSION: TAX DUE
- § 155.212BOOKS AND RECORDS
- § 155.213FELONY
- § 155.214OVERLAP OF PENALTIES
- § 155.215VENUE FOR FELONY
- § 155.241ALLOCATION OF TAX
- § 155.2415ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND AND CERTAIN OTHER FUNDS
- § 156.001DEFINITIONS
- § 156.051TAX IMPOSED
- § 156.052RATE OF TAX
- § 156.053COLLECTION OF TAX
- § 156.101EXCEPTION--PERMANENT RESIDENT
- § 156.102EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION
- § 156.103EXCEPTION--STATE AND FEDERAL GOVERNMENT
- § 156.104EXEMPTION CERTIFICATE
- § 156.151REPORT AND PAYMENT
- § 156.152ACCESS TO BOOKS AND RECORDS
- § 156.153REIMBURSEMENT FOR TAX COLLECTION
- § 156.154REFUND
- § 156.155AVAILABILITY OF CERTAIN TAXPAYER INFORMATION
- § 156.201INTEREST ON DELINQUENT TAXES
- § 156.202PENALTY
- § 156.203CRIMINAL PENALTY
- § 156.204TAX COLLECTION ON TERMINATION OF BUSINESS
- § 156.251REVENUE DEPOSITED IN GENERAL REVENUE FUND
- § 156.2511ALLOCATION OF CERTAIN REVENUE
- § 156.2512ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES
- § 156.2513ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES
- § 156.252TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES
- § 158.001SHORT TITLE
- § 158.002DEFINITIONS
- § 158.051TAX IMPOSED
- § 158.052COMPUTATION OF TAX
- § 158.053COLLECTION OF TAX FROM RETAILER
- § 158.054PERMITS
- § 158.055RECORDS
- § 158.056REPORT AND TAX PAYMENT
- § 158.057USE TAX
- § 158.058CREDIT OR REFUND FOR SALES TO NONRESIDENTS
- § 158.101EXEMPTIONS
- § 158.151PENALTIES
- § 158.152LIEN
- § 158.153RULES
- § 158.154OTHER TAXES
- § 158.155LIMITATION FOR COLLECTION AND REFUND
- § 160.001DEFINITIONS
- § 160.002TOTAL CONSIDERATION
- § 160.003SUPERVISION
- § 160.021RETAIL SALES TAX
- § 160.022USE TAX
- § 160.023NEW RESIDENT
- § 160.024EXEMPTION
- § 160.0245EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS
- § 160.0246EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE
- § 160.0247TEMPORARY USE PERMIT
- § 160.025CREDIT FOR OTHER TAXES
- § 160.026LIMITATION ON AMOUNT OF TAX
- § 160.041COLLECTION PROCEDURE
- § 160.042REQUIRED AFFIDAVITS
- § 160.043PAYMENT BY SELLER
- § 160.044TAX RECEIPTS
- § 160.045PENALTY
- § 160.046RECORDS
- § 160.061OPERATION; PENALTY
- § 160.062PENALTY FOR SIGNING FALSE AFFIDAVITS
- § 160.121AMOUNT OF TAX SENT TO COMPTROLLER
- § 160.122ALLOCATION OF REVENUE
- § 162.001DEFINITIONS
- § 162.002TAX LIABILITY ON LEASED VEHICLES
- § 162.003COOPERATIVE AGREEMENTS WITH OTHER STATES
- § 162.004MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS
- § 162.005CANCELLATION OR REFUSAL OF LICENSE
- § 162.006SUMMARY SUSPENSION OF LICENSE
- § 162.007ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL
- § 162.008INSPECTION OF PREMISES AND RECORDS
- § 162.009AUTHORITY TO STOP AND EXAMINE
- § 162.010IMPOUNDMENT AND SEIZURE
- § 162.011SALE OF SEIZED PROPERTY
- § 162.012PRESUMPTIONS
- § 162.0125DUTY TO KEEP RECORDS
- § 162.013VENUE OF TAX COLLECTION SUITS
- § 162.014OTHER MOTOR FUEL TAXES PROHIBITED
- § 162.015ADDITIONAL TAX APPLIES TO INVENTORIES
- § 162.016IMPORTATION AND EXPORTATION OF MOTOR FUEL
- § 162.101POINT OF IMPOSITION OF GASOLINE TAX
- § 162.102TAX RATE
- § 162.1025SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
- § 162.103BACKUP TAX; LIABILITY
- § 162.104EXEMPTIONS
- § 162.105PERSONS REQUIRED TO BE LICENSED
- § 162.106TRIP PERMITS
- § 162.107PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
- § 162.108LICENSE APPLICATION PROCEDURE
- § 162.109ISSUANCE AND DISPLAY OF LICENSE
- § 162.110LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
- § 162.111BOND AND OTHER SECURITY FOR TAXES
- § 162.112LICENSE HOLDER STATUS LIST
- § 162.113REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
- § 162.114RETURNS AND PAYMENTS
- § 162.115RECORDS
- § 162.1155DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE PURCHASED FOR EXPORT
- § 162.116INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
- § 162.117DUTIES OF SELLER OF GASOLINE
- § 162.118INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
- § 162.119INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
- § 162.120INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
- § 162.121INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
- § 162.122INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS
- § 162.123INFORMATION REQUIRED ON BLENDER'S RETURN
- § 162.124INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
- § 162.125REFUND OR CREDIT FOR CERTAIN TAXES PAID
- § 162.126REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
- § 162.127CLAIMS FOR REFUNDS
- § 162.1275REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
- § 162.1276REFUND FOR CERTAIN NONPROFIT FOOD BANKS
- § 162.128WHEN GASOLINE TAX REFUND OR CREDIT MAY BE FILED
- § 162.201POINT OF IMPOSITION OF DIESEL FUEL TAX
- § 162.202TAX RATE
- § 162.2025SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER
- § 162.203BACKUP TAX; LIABILITY
- § 162.204EXEMPTIONS
- § 162.205PERSONS REQUIRED TO BE LICENSED
- § 162.206STATEMENT FOR PURCHASE OF DYED DIESEL FUEL
- § 162.207TRIP PERMITS
- § 162.208PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
- § 162.209LICENSE APPLICATION PROCEDURE
- § 162.210ISSUANCE AND DISPLAY OF LICENSE
- § 162.211LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY
- § 162.212BOND AND OTHER SECURITY FOR TAXES
- § 162.213LICENSE HOLDER STATUS LIST
- § 162.214REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES
- § 162.215RETURNS AND PAYMENTS
- § 162.216RECORDS
- § 162.2165DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL FUEL PURCHASED FOR EXPORT
- § 162.217INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES
- § 162.218DUTIES OF SELLER OF DIESEL FUEL
- § 162.219INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN
- § 162.220INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES
- § 162.221INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN
- § 162.222INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN
- § 162.223INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS
- § 162.224INFORMATION REQUIRED ON BLENDER'S RETURN
- § 162.225INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN
- § 162.226INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN
- § 162.227REFUND OR CREDIT FOR CERTAIN TAXES PAID
- § 162.2275REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
- § 162.2276REFUND FOR CERTAIN NONPROFIT FOOD BANKS
- § 162.228REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT
- § 162.229CLAIMS FOR REFUNDS
- § 162.230WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED
- § 162.231NOTICE REGARDING DYED DIESEL FUEL
- § 162.232DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS, BILLS OF LADING, AND INVOICES
- § 162.233UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL
- § 162.234ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL PROHIBITED
- § 162.235USE OF DYED FUEL PROHIBITED
- § 162.351TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE
- § 162.352TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE
- § 162.353TAX RATE; UNIT OF MEASUREMENT
- § 162.354BACKUP TAX; LIABILITY
- § 162.355FUEL PRESUMED SUBJECT TO TAX
- § 162.356EXEMPTIONS
- § 162.357DEALER'S LICENSE
- § 162.358INTERSTATE TRUCKER'S LICENSE
- § 162.359LICENSE APPLICATION PROCEDURE
- § 162.360ISSUANCE AND DISPLAY OF LICENSE
- § 162.361BOND AND OTHER SECURITY FOR TAXES
- § 162.362RETURNS AND PAYMENTS; ALLOWANCES
- § 162.363RECORDS
- § 162.364DUTIES OF PERSONS HOLDING TAX PAYMENTS
- § 162.365REFUND OR CREDIT FOR CERTAIN TAXES PAID
- § 162.366CREDIT FOR BAD DEBT OR NONPAYMENT
- § 162.367CLAIMS FOR REFUNDS
- § 162.368REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES
- § 162.369WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED
- § 162.401FAILURE TO PAY TAX OR FILE REPORT
- § 162.402PROHIBITED ACTS; CIVIL PENALTIES
- § 162.403CRIMINAL OFFENSES
- § 162.404CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS
- § 162.405CRIMINAL PENALTIES
- § 162.406CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS
- § 162.407VENUE OF CRIMINAL PROSECUTIONS
- § 162.408NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT
- § 162.409ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER TO LICENSED DISTRIBUTOR, LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER
- § 162.410ELECTION OF OFFENSES
- § 162.501TAX ADMINISTRATION FUND
- § 162.502ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES
- § 162.5025ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES
- § 162.503ALLOCATION OF GASOLINE TAX
- § 162.504ALLOCATION OF DIESEL FUEL TAX
- § 162.5045ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL USED OFF-HIGHWAY
- § 162.506ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
- § 163.001CERTIFICATED OR LICENSED CARRIERS
- § 163.002RESALE OF AIRCRAFT
- § 163.003USE OF AIRCRAFT
- § 163.004NO PRESUMPTION OF USE
- § 163.005NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE
- § 163.006CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS
- § 163.007AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS
- § 163.008NO IMPOSITION OF TAX UNDER THIS CHAPTER
- § 163.009CONFLICTS WITH OTHER LAW
- § 171.0001GENERAL DEFINITIONS
- § 171.0002DEFINITION OF TAXABLE ENTITY
- § 171.0003DEFINITION OF PASSIVE ENTITY
- § 171.0004DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS
- § 171.0005DEFINITION OF NEW VETERAN-OWNED BUSINESS
- § 171.001TAX IMPOSED
- § 171.0011ADDITIONAL TAX
- § 171.002RATES; COMPUTATION OF TAX
- § 171.003INCREASE IN RATE REQUIRES VOTER APPROVAL
- § 171.006ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION
- § 171.051APPLICATION FOR EXEMPTION; EFFECTIVE DATE
- § 171.052CERTAIN CORPORATIONS
- § 171.0525EXEMPTION--CERTAIN INSURANCE COMPANIES
- § 171.053EXEMPTION--RAILWAY TERMINAL CORPORATION
- § 171.055EXEMPTION--OPEN-END INVESTMENT COMPANY
- § 171.056EXEMPTION--CORPORATION WITH BUSINESS INTEREST IN SOLAR ENERGY DEVICES
- § 171.057EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROMOTE COUNTY, CITY, OR ANOTHER AREA
- § 171.058EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR RELIGIOUS PURPOSES
- § 171.059EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE BURIAL PLACES
- § 171.060EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR AGRICULTURAL PURPOSES
- § 171.061EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR EDUCATIONAL PURPOSES
- § 171.062EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR PUBLIC CHARITY
- § 171.063EXEMPTION-NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX
- § 171.064EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR CONSERVATION PURPOSES
- § 171.065EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE WATER SUPPLY OR SEWER SERVICES
- § 171.066EXEMPTION--NONPROFIT CORPORATION INVOLVED WITH CITY NATURAL GAS FACILITY
- § 171.067EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE CONVALESCENT HOMES FOR ELDERLY
- § 171.068EXEMPTION--NONPROFIT CORPORATION ORGANIZED TO PROVIDE COOPERATIVE HOUSING
- § 171.069EXEMPTION--MARKETING ASSOCIATIONS
- § 171.070EXEMPTION--LODGES
- § 171.071EXEMPTION--FARMERS' COOPERATIVE SOCIETY
- § 171.072EXEMPTION--HOUSING FINANCE CORPORATION
- § 171.073EXEMPTION--HOSPITAL LAUNDRY COOPERATIVE ASSOCIATION
- § 171.074EXEMPTION--DEVELOPMENT CORPORATION
- § 171.075EXEMPTION--COOPERATIVE ASSOCIATION
- § 171.076EXEMPTION--COOPERATIVE CREDIT ASSOCIATION
- § 171.077EXEMPTION--CREDIT UNION
- § 171.079EXEMPTION--ELECTRIC COOPERATIVE CORPORATION
- § 171.080EXEMPTION--TELEPHONE COOPERATIVE CORPORATIONS
- § 171.081EXEMPTION--CORPORATION EXEMPT BY ANOTHER LAW
- § 171.082EXEMPTION--CERTAIN HOMEOWNERS' ASSOCIATIONS
- § 171.083EXEMPTION--EMERGENCY MEDICAL SERVICE CORPORATION
- § 171.084EXEMPTION--CERTAIN TRADE SHOW PARTICIPANTS
- § 171.085EXEMPTION; RECYCLING OPERATION
- § 171.086EXEMPTION: POLITICAL SUBDIVISION CORPORATION
- § 171.087EXEMPTION--NONPROFIT CORPORATION ORGANIZED FOR STUDENT LOAN FUNDS OR STUDENT SCHOLARSHIP PURPOSES
- § 171.088EXEMPTION--NONCORPORATE ENTITY ELIGIBLE FOR CERTAIN EXEMPTIONS
- § 171.101DETERMINATION OF TAXABLE MARGIN
- § 171.1011DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS
- § 171.1012DETERMINATION OF COST OF GOODS SOLD
- § 171.1013DETERMINATION OF COMPENSATION
- § 171.10131PROVISIONS RELATED TO CERTAIN MONEY RECEIVED FOR COVID-19 RELIEF