Texas Tax Code
Sections 1801–2100
- § 302.102TAX COLLECTION POWERS
- § 311.001SHORT TITLE
- § 311.002DEFINITIONS
- § 311.003PROCEDURE FOR CREATING REINVESTMENT ZONE
- § 311.0031ENTERPRISE ZONE
- § 311.004CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER
- § 311.005CRITERIA FOR REINVESTMENT ZONE
- § 311.006RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE
- § 311.007CHANGING BOUNDARIES OR TERM OF EXISTING ZONE
- § 311.008POWERS OF MUNICIPALITY OR COUNTY
- § 311.0085POWER OF CERTAIN MUNICIPALITIES
- § 311.0087RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES
- § 311.009COMPOSITION OF BOARD OF DIRECTORS
- § 311.0091COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN REINVESTMENT ZONES
- § 311.0092NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER OF SERVICE ON BOARD
- § 311.0093BOARD OF DIRECTORS MEETINGS BY TELECOMMUNICATION DEVICE
- § 311.010POWERS AND DUTIES OF BOARD OF DIRECTORS
- § 311.01005COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT PROJECTS
- § 311.0101PARTICIPATION OF DISADVANTAGED BUSINESSES IN CERTAIN ZONES
- § 311.011PROJECT AND FINANCING PLANS
- § 311.012DETERMINATION OF AMOUNT OF TAX INCREMENT
- § 311.0123SALES TAX INCREMENT
- § 311.0125TAX ABATEMENT AGREEMENTS
- § 311.013COLLECTION AND DEPOSIT OF TAX INCREMENTS
- § 311.014TAX INCREMENT FUND
- § 311.015TAX INCREMENT BONDS AND NOTES
- § 311.016ANNUAL REPORT BY MUNICIPALITY OR COUNTY
- § 311.0163ANNUAL REPORT BY COMPTROLLER
- § 311.017TERMINATION OF REINVESTMENT ZONE
- § 311.018CONFLICTS WITH MUNICIPAL CHARTER
- § 311.019CENTRAL REGISTRY
- § 311.020STATE ASSISTANCE
- § 311.021ACT OR PROCEEDING PRESUMED VALID
- § 312.001SHORT TITLE
- § 312.002ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX ABATEMENT
- § 312.0021PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY
- § 312.0025DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT
- § 312.003CONFIDENTIALITY OF PROPRIETARY INFORMATION
- § 312.004TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT
- § 312.005STATE ADMINISTRATION
- § 312.006EXPIRATION DATE
- § 312.007DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD
- § 312.008INTERNET LINK TO AGREEMENT
- § 312.201DESIGNATION OF REINVESTMENT ZONE
- § 312.2011ENTERPRISE ZONE
- § 312.202CRITERIA FOR REINVESTMENT ZONE
- § 312.203EXPIRATION OF REINVESTMENT ZONE
- § 312.204MUNICIPAL TAX ABATEMENT AGREEMENT
- § 312.2041NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING UNITS
- § 312.205SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT
- § 312.206TAX ABATEMENT BY OTHER TAXING UNITS
- § 312.207APPROVAL BY GOVERNING BODY
- § 312.208MODIFICATION OR TERMINATION OF AGREEMENT
- § 312.209APPLICATION OF NONSEVERABILITY PROVISION
- § 312.210AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS
- § 312.211AGREEMENT BY MUNICIPALITY RELATING TO PROPERTY SUBJECT TO VOLUNTARY CLEANUP AGREEMENT
- § 312.401DESIGNATION OF REINVESTMENT ZONE
- § 312.4011ENTERPRISE ZONE
- § 312.402COUNTY TAX ABATEMENT AGREEMENT
- § 312.403TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION FACILITY IN COUNTY REINVESTMENT ZONE
- § 312.404APPROVAL BY GOVERNING BODY
- § 313.001SHORT TITLE
- § 313.002FINDINGS
- § 313.003PURPOSES
- § 313.004LEGISLATIVE INTENT
- § 313.005DEFINITIONS
- § 313.006IMPOSITION OF IMPACT FEE
- § 313.009CERTAIN ENTITIES INELIGIBLE
- § 313.010AUDIT OF AGREEMENTS BY STATE AUDITOR
- § 313.171SAVING PROVISIONS
- § 321.001SHORT TITLE
- § 321.002DEFINITIONS
- § 321.003OTHER PORTIONS OF TAX APPLICABLE
- § 321.004REFERENCES TO SALES OR USE TAX
- § 321.101TAX AUTHORIZED
- § 321.102EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE
- § 321.1025ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES
- § 321.103SALES TAX
- § 321.104USE TAX
- § 321.1045IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS
- § 321.105RESIDENTIAL USE OF GAS AND ELECTRICITY
- § 321.1055IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY
- § 321.106FIRE CONTROL DISTRICT TAX
- § 321.107ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES
- § 321.108MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX
- § 321.201COMPUTATION OF SALES TAXES
- § 321.202METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
- § 321.203CONSUMMATION OF SALE
- § 321.204COMPUTATION OF USE TAX
- § 321.205USE TAX: MUNICIPALITY IN WHICH USE OCCURS
- § 321.206INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
- § 321.207LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
- § 321.208STATE EXEMPTIONS APPLICABLE
- § 321.209TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX
- § 321.2091TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX
- § 321.210TELECOMMUNICATIONS EXEMPTION
- § 321.301COMPTROLLER TO COLLECT AND ADMINISTER TAXES
- § 321.302COMPTROLLER'S REPORTING DUTIES
- § 321.3022TAX INFORMATION
- § 321.3025DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED
- § 321.303SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
- § 321.304DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
- § 321.305PENALTIES
- § 321.306COMPTROLLER'S RULES
- § 321.307DELINQUENT TAXES: LIMITATIONS
- § 321.308SEIZURE AND SALE OF PROPERTY
- § 321.309SUIT FOR TAX COLLECTION
- § 321.310DISAPPROVAL OF MUNICIPAL SUIT
- § 321.311JUDGMENTS IN MUNICIPAL SUIT
- § 321.312RETENTION OF CERTAIN MUNICIPAL SALES TAXES
- § 321.401CALLING OF ELECTION
- § 321.402DEADLINES AFTER PETITION
- § 321.403TIME OF ELECTION
- § 321.404BALLOT WORDING
- § 321.405OFFICIAL RESULTS OF ELECTION
- § 321.406FREQUENCY OF ELECTION
- § 321.407ELECTION CONTEST: NOTICE
- § 321.408ELECTION CONTEST: DELAYED EFFECTIVE DATE
- § 321.409COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS
- § 321.501TRUST ACCOUNT
- § 321.502DISTRIBUTION OF TRUST FUNDS
- § 321.5025DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY
- § 321.503STATE'S SHARE
- § 321.504AMOUNTS RETAINED IN TRUST ACCOUNT
- § 321.505INTEREST ON TRUST ACCOUNT
- § 321.506USE OF TAX REVENUE BY MUNICIPALITY
- § 321.507USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX
- § 321.508PLEDGE OF TAX REVENUE
- § 321.509TAX POWERS OF MUNICIPALITY NOT LIMITED
- § 321.510REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
- § 322.001APPLICATION OF CHAPTER
- § 322.002DEFINITIONS
- § 322.101SALES TAX
- § 322.102USE TAX
- § 322.103COMPUTATION OF SALES TAXES
- § 322.104COMPUTATION OF USE TAX
- § 322.105USE TAX: WHERE USE OCCURS
- § 322.106TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
- § 322.108CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE
- § 322.109TELECOMMUNICATIONS EXEMPTION
- § 322.110TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES
- § 322.201COMPTROLLER TO COLLECT AND ADMINISTER TAXES
- § 322.202COMPTROLLER'S REPORTING DUTIES
- § 322.2022TAX INFORMATION
- § 322.203COMPTROLLER'S RULES
- § 322.204DELINQUENT TAXES: LIMITATIONS
- § 322.205SEIZURE AND SALE OF PROPERTY
- § 322.206SUITS FOR TAX COLLECTION
- § 322.207DISAPPROVAL OF SUIT
- § 322.208JUDGMENTS IN SUIT
- § 322.301COLLECTIONS HELD BY COMPTROLLER
- § 322.302DISTRIBUTION OF TRUST FUNDS
- § 322.303STATE'S SHARE
- § 322.304AMOUNTS RETAINED IN TRUST ACCOUNT
- § 322.305INTEREST ON TRUST ACCOUNTS
- § 322.306RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES
- § 323.001SHORT TITLE
- § 323.002DEFINITIONS
- § 323.003OTHER PORTIONS OF TAX APPLICABLE
- § 323.101TAX AUTHORIZED
- § 323.102EFFECTIVE DATES: NEW TAX, TAX REPEAL
- § 323.103SALES TAX
- § 323.104USE TAX
- § 323.105CRIME CONTROL DISTRICT TAX
- § 323.201COMPUTATION OF SALES TAXES
- § 323.202METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT
- § 323.203CONSUMMATION OF SALE
- § 323.204COMPUTATION OF USE TAX
- § 323.205USE TAX: COUNTY IN WHICH USE OCCURS
- § 323.206COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS
- § 323.207STATE EXEMPTIONS APPLICABLE
- § 323.208TELECOMMUNICATIONS EXEMPTION
- § 323.209TRANSITION EXEMPTION
- § 323.301COMPTROLLER TO COLLECT AND ADMINISTER TAXES
- § 323.302COMPTROLLER'S REPORTING DUTIES
- § 323.3022TAX INFORMATION
- § 323.303SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
- § 323.304DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
- § 323.305PENALTIES
- § 323.306COMPTROLLER'S RULES
- § 323.307DELINQUENT TAXES: LIMITATIONS
- § 323.308SEIZURE AND SALE OF PROPERTY
- § 323.309SUIT FOR TAX COLLECTION
- § 323.310DISAPPROVAL OF COUNTY SUIT
- § 323.311JUDGMENTS IN COUNTY SUIT
- § 323.312RETENTION OF CERTAIN COUNTY SALES TAXES
- § 323.401CALLING OF ELECTION
- § 323.402DEADLINES AFTER PETITION
- § 323.403TIME OF ELECTION
- § 323.404BALLOT WORDING
- § 323.405OFFICIAL RESULTS OF ELECTION
- § 323.406FREQUENCY OF ELECTION
- § 323.407ELECTION CONTEST: NOTICE
- § 323.408ELECTION CONTEST: DELAYED EFFECTIVE DATE
- § 323.501TRUST ACCOUNT
- § 323.502DISTRIBUTION OF TRUST FUNDS
- § 323.503STATE'S SHARE
- § 323.504AMOUNTS RETAINED IN TRUST ACCOUNT
- § 323.5041INTEREST ON TAX REVENUE
- § 323.505USE OF TAX REVENUE
- § 323.510REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE
- § 324.001COUNTY SALES AND USE TAX ACT APPLICABLE
- § 324.021TAX AUTHORIZED
- § 324.022TAX RATE
- § 324.023SALES AND USE TAX EFFECTIVE DATE
- § 324.061ELECTION PROCEDURE
- § 324.081USE OF TAX REVENUE
- § 325.001COUNTY SALES AND USE TAX ACT APPLICABLE
- § 325.021TAX AUTHORIZED
- § 325.022TAX RATE
- § 325.023SALES AND USE TAX EFFECTIVE DATE
- § 325.061ELECTION PROCEDURE
- § 325.081USE OF TAX REVENUE
- § 327.001DEFINITION
- § 327.002MUNICIPAL SALES AND USE TAX ACT APPLICABLE
- § 327.003TAX AUTHORIZED
- § 327.004TAX RATE
- § 327.005SALES AND USE TAX EFFECTIVE DATE
- § 327.006ELECTION PROCEDURE
- § 327.0065RATE CHANGE
- § 327.007REAUTHORIZATION OF TAX
- § 327.008USE OF TAX REVENUE
- § 351.001DEFINITIONS
- § 351.002TAX AUTHORIZED
- § 351.0025EXTRATERRITORIAL JURISDICTION
- § 351.003TAX RATES
- § 351.004TAX COLLECTION
- § 351.0041COLLECTION PROCEDURES ON PURCHASE OF HOTEL
- § 351.0042INTEREST ON DELINQUENT TAX
- § 351.005REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
- § 351.006EXEMPTION
- § 351.007PREEXISTING CONTRACTS
- § 351.008CONCURRENT STATE TAX DELINQUENCY
- § 351.009ANNUAL REPORT TO COMPTROLLER
- § 351.101USE OF TAX REVENUE
- § 351.1012ELECTRONIC TAX ADMINISTRATION SYSTEM
- § 351.1015CERTAIN QUALIFIED PROJECTS
- § 351.102PLEDGE FOR BONDS
- § 351.1021PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR CERTAIN PROJECTS
- § 351.1022PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY CERTAIN MUNICIPALITIES WITH SPORTS STADIUMS
- § 351.103ALLOCATION OF REVENUE: GENERAL RULE
- § 351.1035ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES
- § 351.1036ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES
- § 351.104ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS
- § 351.105ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES
- § 351.1054ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY
- § 351.1055ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.106ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT
- § 351.1063ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS
- § 351.1064ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT
- § 351.1065ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY
- § 351.1066ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.1067ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES
- § 351.1068ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN MUNICIPALITIES
- § 351.1069ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.10691ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.10692ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.10693ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.107ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES
- § 351.1071ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.10711ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
- § 351.10712ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES
- § 351.10713ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
- § 351.1075ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN MUNICIPALITIES
- § 351.1076ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.1077ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES
- § 351.1078ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
- § 351.1079ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
- § 351.108RECORDS
- § 351.110ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS
- § 351.151DEFINITIONS
- § 351.152APPLICABILITY
- § 351.153EXCEPTION TO OWNERSHIP REQUIREMENT
- § 351.154NONPROFIT CORPORATION AS MUNICIPAL AGENT
- § 351.155PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR OBLIGATIONS FOR QUALIFIED PROJECT
- § 351.156ENTITLEMENT TO CERTAIN TAX REVENUE
- § 351.157ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES
- § 351.158PERIOD OF ENTITLEMENT
- § 351.159DEPOSIT OF REVENUE
- § 351.160QUARTERLY PAYMENTS
- § 351.161APPLICATION OF OTHER LAW
- § 351.162RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
- § 351.1621RECAPTURE OF LOST STATE TAX REVENUE FROM CERTAIN MUNICIPALITIES
- § 351.163REPORT ON QUALIFIED PROJECTS
- § 352.001DEFINITIONS
- § 352.002TAX AUTHORIZED
- § 352.003TAX RATES
- § 352.0031PREEXISTING CONTRACTS
- § 352.004TAX COLLECTION; PENALTY
- § 352.0041COLLECTION PROCEDURES ON PURCHASE OF HOTEL
- § 352.005REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM
- § 352.006AUDIT; ACCESS TO BOOKS AND RECORDS
- § 352.007EXEMPTION
- § 352.008CONCURRENT STATE TAX DELINQUENCY
- § 352.009ANNUAL REPORT TO COMPTROLLER
- § 352.101USE OF REVENUE IN POPULOUS COUNTIES
- § 352.1015USE OF REVENUE: GENERAL PROVISIONS
- § 352.1016ELECTRONIC TAX ADMINISTRATION SYSTEM
- § 352.102USE OF REVENUE: COUNTIES BORDERING MEXICO
- § 352.103USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY