Texas Tax Code
Sections 1501–1800
- § 171.10132PROVISIONS RELATED TO CERTAIN GRANTS RECEIVED FOR BROADBAND DEPLOYMENT IN TEXAS
- § 171.1014COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS
- § 171.1015REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED PARTNERSHIP ARRANGEMENT
- § 171.1016E-Z COMPUTATION AND RATE
- § 171.103DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN
- § 171.105DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN
- § 171.1055EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT
- § 171.106APPORTIONMENT OF MARGIN TO THIS STATE
- § 171.107DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE
- § 171.108DEDUCTION OF COST OF CLEAN COAL PROJECT FROM MARGIN APPORTIONED TO THIS STATE
- § 171.109DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE ENTITIES FROM MARGIN APPORTIONED TO THIS STATE
- § 171.111TEMPORARY CREDIT ON TAXABLE MARGIN
- § 171.1121GROSS RECEIPTS FOR MARGIN
- § 171.151PRIVILEGE PERIOD COVERED BY TAX
- § 171.152DATE ON WHICH PAYMENT IS DUE
- § 171.1532BUSINESS ON WHICH TAX ON NET TAXABLE MARGIN IS BASED
- § 171.154PAYMENT TO COMPTROLLER
- § 171.158PAYMENT BY FOREIGN TAXABLE ENTITY BEFORE WITHDRAWAL FROM STATE
- § 171.201INITIAL REPORT
- § 171.202ANNUAL REPORT
- § 171.2022EXEMPTION FROM REPORTING REQUIREMENTS
- § 171.203PUBLIC INFORMATION REPORT
- § 171.204INFORMATION REPORT
- § 171.205ADDITIONAL INFORMATION REQUIRED BY COMPTROLLER
- § 171.206CONFIDENTIAL INFORMATION
- § 171.207INFORMATION NOT CONFIDENTIAL
- § 171.208PROHIBITION OF DISCLOSURE OF INFORMATION
- § 171.209RIGHT OF OWNER TO EXAMINE OR RECEIVE REPORTS
- § 171.210PERMITTED USE OF CONFIDENTIAL INFORMATION
- § 171.211EXAMINATION OF RECORDS
- § 171.212REPORT OF CHANGES TO FEDERAL INCOME TAX RETURN
- § 171.2125CALCULATING COST OF GOODS OR COMPENSATION IN PROFESSIONAL EMPLOYER SERVICES ARRANGEMENTS
- § 171.251FORFEITURE OF CORPORATE PRIVILEGES
- § 171.2515FORFEITURE OF RIGHT OF TAXABLE ENTITY TO TRANSACT BUSINESS IN THIS STATE
- § 171.252EFFECTS OF FORFEITURE
- § 171.253SUIT ON CAUSE OF ACTION ARISING BEFORE FORFEITURE
- § 171.254EXCEPTION TO FORFEITURE
- § 171.255LIABILITY OF DIRECTOR AND OFFICERS
- § 171.256NOTICE OF FORFEITURE
- § 171.257JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE
- § 171.258REVIVAL OF CORPORATE PRIVILEGES
- § 171.259BANKING CORPORATIONS AND SAVINGS AND LOAN ASSOCIATIONS
- § 171.260SAVINGS AND LOAN ASSOCIATION
- § 171.301GROUNDS FOR FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY
- § 171.3015FORFEITURE OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY
- § 171.302CERTIFICATION BY COMPTROLLER
- § 171.303SUIT FOR JUDICIAL FORFEITURE
- § 171.304RECORD OF JUDICIAL FORFEITURE
- § 171.305REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER JUDICIAL FORFEITURE
- § 171.306SUIT TO SET ASIDE JUDICIAL FORFEITURE
- § 171.307RECORD OF SUIT TO SET ASIDE JUDICIAL FORFEITURE
- § 171.308CORPORATE PRIVILEGES AFTER JUDICIAL FORFEITURE IS SET ASIDE
- § 171.309FORFEITURE BY SECRETARY OF STATE
- § 171.310JUDICIAL PROCEEDING NOT REQUIRED FOR FORFEITURE BY SECRETARY OF STATE
- § 171.311RECORD OF FORFEITURE BY SECRETARY OF STATE
- § 171.312REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY AFTER FORFEITURE BY SECRETARY OF STATE
- § 171.3125REVIVAL OF CERTIFICATE OR REGISTRATION OF TAXABLE ENTITY AFTER FORFEITURE BY SECRETARY OF STATE
- § 171.313PROCEEDING TO SET ASIDE FORFEITURE BY SECRETARY OF STATE
- § 171.314CORPORATE PRIVILEGES AFTER FORFEITURE BY SECRETARY OF STATE IS SET ASIDE
- § 171.315USE OF CORPORATE NAME AFTER REVIVAL OF CHARTER OR CERTIFICATE OF AUTHORITY
- § 171.316BANKING CORPORATIONS
- § 171.317SAVINGS AND LOAN ASSOCIATIONS
- § 171.351VENUE OF SUIT TO ENFORCE CHAPTER
- § 171.352AUTHORITY TO RESTRAIN OR ENJOIN
- § 171.353APPOINTMENT OF RECEIVER
- § 171.354AGENT FOR SERVICE OF PROCESS
- § 171.355SERVICE OF PROCESS ON SECRETARY OF STATE
- § 171.361PENALTY FOR DISCLOSURE OF INFORMATION ON REPORT
- § 171.362PENALTY FOR FAILURE TO PAY TAX OR FILE REPORT
- § 171.363WILFUL AND FRAUDULENT ACTS
- § 171.401REVENUE DEPOSITED IN GENERAL REVENUE FUND
- § 171.4011ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
- § 171.501REFUND FOR JOB CREATION IN ENTERPRISE ZONE
- § 171.551DEFINITIONS
- § 171.552ENTITLEMENT TO CREDIT
- § 171.553APPLICATION FOR AND ISSUANCE OF ALLOCATION CERTIFICATE
- § 171.554AMOUNT OF CREDITS; METHOD OF AWARD
- § 171.555APPORTIONMENT OF CREDIT
- § 171.556LENGTH OF CREDIT; LIMITATION
- § 171.557CARRY FORWARD OR BACKWARD
- § 171.558RECAPTURE
- § 171.559ALLOCATION OF CREDIT
- § 171.560FILING REQUIREMENTS AFTER ALLOCATION
- § 171.561APPLICATION FOR CREDIT
- § 171.562RULES; PROCEDURES
- § 171.563COMPLIANCE MONITORING
- § 171.564INCLUSION OF INFORMATION IN LOW INCOME HOUSING PLAN
- § 171.565EXPIRATION OF AUTHORITY TO ALLOCATE CREDITS
- § 171.566PRIORITY ALLOCATION FOR CERTAIN QUALIFIED DEVELOPMENTS
- § 171.601DEFINITION
- § 171.602TAX CREDIT FOR CLEAN ENERGY PROJECT
- § 171.801DEFINITIONS
- § 171.802ELIGIBILITY FOR CREDIT
- § 171.803CERTIFICATION AS ELIGIBLE ORGANIZATION
- § 171.804DUTIES OF ELIGIBLE ORGANIZATION
- § 171.805AMOUNT OF CREDIT; LIMITATION ON TOTAL CREDITS
- § 171.806CARRYFORWARD
- § 171.807APPLICATION FOR CREDIT
- § 171.808CREDIT FOR DESIGNATED CONTRIBUTION MADE BY MEMBER OF COMBINED GROUP OR TIERED PARTNERSHIP AGREEMENT
- § 171.809ASSIGNMENT PROHIBITED; EXCEPTION
- § 171.810FEES
- § 171.811RULES
- § 171.812EXPIRATION
- § 171.9201DEFINITION
- § 171.9202QUALIFIED RESEARCH EXPENSE
- § 171.9203ELIGIBILITY FOR CREDIT
- § 171.9204AMOUNT OF CREDIT
- § 171.9205CREDIT FOR CERTAIN TAXABLE ENTITIES THAT OWE NO TAX
- § 171.9206COMBINED REPORTING
- § 171.9207LIMITATION
- § 171.9208CARRYFORWARD
- § 171.9209ASSIGNMENT PROHIBITED
- § 171.9210APPLICATION FOR CREDIT
- § 171.9211RULES
- § 171.9212REPORTING OF ESTIMATES
- § 171.9213DEPOSIT OF CERTAIN REVENUE
- § 172.101DEFINITIONS
- § 172.102ELIGIBLE COSTS AND EXPENSES
- § 172.103ELIGIBILITY FOR CREDIT
- § 172.104QUALIFICATION
- § 172.105CERTIFICATION OF ELIGIBILITY
- § 172.106AMOUNT OF CREDIT; LIMITATIONS
- § 172.107CARRYFORWARD
- § 172.108APPLICATION FOR CREDIT
- § 172.109SALE OR ASSIGNMENT OF CREDIT
- § 172.110RULES
- § 181.001TAX IMPOSED
- § 181.002RATE OF TAX
- § 181.003PAYMENT OF TAX
- § 181.004EXEMPTION: INTERSTATE COMMERCE
- § 181.051REPORT
- § 181.052RECORDS
- § 181.101INTEREST ON DELINQUENT TAXES
- § 181.102TAX LIEN
- § 181.103PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION
- § 181.104PENALTY
- § 181.105CRIMINAL PENALTY
- § 181.151RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES
- § 181.201OCCUPATION TAX
- § 181.202ALLOCATION OF TAX REVENUE
- § 182.021DEFINITIONS
- § 182.022IMPOSITION AND RATE OF TAX
- § 182.023PAYMENT OF TAX
- § 182.024POLITICAL SUBDIVISIONS
- § 182.025CHARGES BY A CITY
- § 182.026SUBCHAPTER NOT APPLICABLE
- § 182.027NO EXEMPTION
- § 182.081REPORTS
- § 182.082TAX PAYMENTS: DUE DATE
- § 182.083PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING OF QUARTER
- § 182.084ADDITIONAL REPORTS
- § 182.085FORMS
- § 182.086PERMIT REQUIRED; FORM OF PERMIT
- § 182.087APPLICATION AND ISSUANCE OF PERMIT
- § 182.088SUSPENSION OF PERMIT
- § 182.102PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX
- § 182.103SUITS
- § 182.104TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY
- § 182.121NATURE OF TAX
- § 182.122ALLOCATION OF TAX
- § 183.001DEFINITIONS
- § 183.021TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES
- § 183.0212SEPARATE DISCLOSURE OF TAX ALLOWED
- § 183.022TAX RETURN DUE DATE
- § 183.023PAYMENT
- § 183.024FAILURE TO PAY TAX OR FILE REPORT
- § 183.025SECURITY REQUIREMENT
- § 183.026AUDIT FREQUENCY
- § 183.027CREDITS AND REFUNDS FOR BAD DEBTS
- § 183.041TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS
- § 183.042DISCLOSURE OF TAX
- § 183.0421TAX RETURN DUE DATE
- § 183.0422PAYMENT
- § 183.043APPLICABILITY OF OTHER LAW
- § 183.051MIXED BEVERAGE TAX CLEARANCE FUND
- § 183.052CONFLICT OF RULES
- § 183.053ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS
- § 183.054ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT PROGRAM FUND
- § 191.081DEFINITION
- § 191.082TAX IMPOSED
- § 191.083TAX RATE
- § 191.084REPORT AND TAX PAYMENT
- § 191.085RECORD
- § 191.086PENALTY
- § 191.087FAILURE TO FILE REPORT OR PAY TAX
- § 191.088STATE TAX LIEN
- § 191.089PERMIT REQUIRED
- § 191.101TAX RECEIPT AS PERMIT
- § 191.102DISPLAY OF PERMIT; PENALTY
- § 191.121NATURE OF TAX
- § 191.122ALLOCATION OF TAX
- § 201.001DEFINITIONS
- § 201.002MEASUREMENT OF VOLUME OF GAS
- § 201.051TAX IMPOSED
- § 201.052RATE OF TAX
- § 201.053GAS NOT TAXED
- § 201.054TAX ON LIQUID HYDROCARBONS
- § 201.055TAX ON CONDENSATE
- § 201.057TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST GAS
- § 201.058TAX EXEMPTIONS
- § 201.059CREDITS FOR QUALIFYING LOW-PRODUCING WELLS
- § 201.060EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
- § 201.061EXEMPTION FOR GAS PRODUCED THAT WOULD OTHERWISE HAVE BEEN VENTED OR FLARED
- § 201.101MARKET VALUE
- § 201.102CASH SALES
- § 201.103VALUE IF CONSIDERATION INCLUDES EXTRACTS
- § 201.104RETURNED CYCLE GAS
- § 201.105VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE
- § 201.106VALUE OF CONDENSATE
- § 201.151PRODUCER'S RECORDS
- § 201.152PURCHASER'S RECORDS
- § 201.201TAX DUE
- § 201.202PAYMENT OF TAX
- § 201.203PRODUCER'S REPORT
- § 201.2035FIRST PURCHASER'S REPORT
- § 201.204FIRST PURCHASER TO PAY TAX
- § 201.2041PRODUCER TO PAY TAX ON CERTAIN GAS
- § 201.205TAX BORNE RATABLY
- § 201.206TRANSFER OF OWNERSHIP
- § 201.207DETERMINATION OF OVERPAID AMOUNTS
- § 201.251LIABILITY OF PRODUCER AND PURCHASER
- § 201.252PRODUCER'S REMEDY
- § 201.301INVESTIGATIONS
- § 201.302AUDITS
- § 201.3021MANAGED AUDITS
- § 201.303TAX LIEN
- § 201.304SUIT FOR TAXES; SWORN DENIAL
- § 201.351DELINQUENT TAX; PENALTY
- § 201.352UNLAWFUL REMOVAL OF GAS
- § 201.353INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
- § 201.354COLLECTION OF CIVIL PENALTY
- § 201.355GENERAL PENALTY
- § 201.401OCCUPATION TAX
- § 201.402PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS
- § 201.403TAX SET ASIDE
- § 201.404ALLOCATION OF REVENUE
- § 202.001DEFINITIONS
- § 202.002PRODUCTION AND MEASUREMENT OF OIL
- § 202.003AGREEMENT TO PAY TAX NOT IMPAIRED
- § 202.004INSPECTION OF RECORDS AND REPORTS
- § 202.005EMPLOYMENT OF AUDITORS
- § 202.006TAXPAYER IDENTIFICATION NUMBER
- § 202.051TAX IMPOSED
- § 202.052RATE OF TAX
- § 202.053MARKET VALUE
- § 202.054QUALIFICATION OF OIL FROM NEW OR EXPANDED ENHANCED RECOVERY PROJECT FOR SPECIAL TAX RATE
- § 202.0545TAX EXEMPTION FOR ENHANCED RECOVERY PROJECTS USING ANTHROPOGENIC CARBON DIOXIDE
- § 202.056EXEMPTION FOR OIL AND GAS FROM WELLS PREVIOUSLY INACTIVE
- § 202.057TAX CREDIT FOR INCREMENTAL PRODUCTION TECHNIQUES
- § 202.058CREDITS FOR QUALIFYING LOW-PRODUCING OIL LEASES
- § 202.059EXEMPTION FOR HYDROCARBONS FROM TERRA WELLS
- § 202.060EXEMPTION FOR OIL AND GAS FROM REACTIVATED ORPHANED WELLS
- § 202.061TAX CREDIT FOR ENHANCED EFFICIENCY EQUIPMENT
- § 202.062TAX EXEMPTION FOR OIL AND GAS PRODUCED FROM CERTAIN RESTIMULATION WELLS
- § 202.063EXEMPTION OF OIL INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY
- § 202.101PRODUCER'S RECORDS
- § 202.102FIRST PURCHASER'S RECORDS
- § 202.103SUBSEQUENT PURCHASER'S RECORDS
- § 202.104ROYALTY OWNER'S RECORDS
- § 202.105CARRIER'S RECORDS
- § 202.151TAX DUE
- § 202.152PAYMENT OF TAX
- § 202.153FIRST PURCHASER TO PAY TAX
- § 202.154PRODUCER TO PAY TAX ON OIL NOT SOLD
- § 202.155PURCHASER TO PAY TAX ON OIL FROM PROPERTY UNDER LEGAL CONSTRAINT
- § 202.156TAX BORNE RATABLY
- § 202.201PRODUCER'S REPORT
- § 202.202FIRST PURCHASER'S REPORT
- § 202.204REPORTS OF CARRIER
- § 202.205TRANSFER OF OWNERSHIP
- § 202.251LIABILITY OF PRODUCER AND PURCHASER
- § 202.252PRODUCER'S REMEDY
- § 202.301DELINQUENT TAXES: PENALTY
- § 202.302TAX LIEN
- § 202.303FORCED SALE BY OFFICER
- § 202.304SUIT FOR TAXES; SWORN DENIAL
- § 202.305UNLAWFUL REMOVAL OF OIL
- § 202.306INSPECTOR HAS FREE ACCESS
- § 202.307INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
- § 202.351OCCUPATION TAX
- § 202.352TAX SET ASIDE
- § 202.353ALLOCATION OF REVENUE
- § 202.354DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM
- § 204.001DEFINITIONS
- § 204.002TAX CREDIT FOR NEW FIELD DISCOVERIES
- § 204.003CERTIFICATION OF NEW FIELD DISCOVERY
- § 204.004TAX CREDIT FOR ADDITIONAL WELLS IN A NEW FIELD
- § 204.005APPLICATION
- § 204.006APPLICABILITY OF TAX CREDIT
- § 204.007TRANSFERABILITY OF TAX CREDIT
- § 204.008REVOCATION OF NEW FIELD DESIGNATION
- § 204.009PENALTIES
- § 204.010RULES AND ORDERS
- § 301.001PURPOSE OF TITLE
- § 301.002CONSTRUCTION OF CODE
- § 301.003INTERNAL REFERENCES
- § 301.004TELEPHONE COMPANY EXEMPTION
- § 302.001PROPERTY TAXES AUTHORIZED; PURPOSES
- § 302.002OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES
- § 302.101OCCUPATION TAXES