Texas Tax Code
Sections 601–900
- § 101.006FISCAL YEAR
- § 101.007REFERENCES TO STATE OFFICERS
- § 101.008OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS
- § 101.009ALLOCATION AND TRANSFER OF NET REVENUES
- § 111.001COMPTROLLER TO COLLECT TAXES
- § 111.002COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE
- § 111.0021APPLICATION TO OTHER TAXES AND FEES
- § 111.0022APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER
- § 111.0023
- § 111.003COMPTROLLER'S INVESTIGATIONS
- § 111.0034ADVANCED DATABASE SYSTEM FOR AUDITS
- § 111.0035ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS
- § 111.0036OUT-OF-STATE AUDITS
- § 111.004POWER TO EXAMINE RECORDS AND PERSONS
- § 111.0041RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS
- § 111.0042SAMPLING IN AUDITING; PROJECTING ASSESSMENTS
- § 111.0043GENERAL AUDIT AND PREHEARING POWERS
- § 111.0044SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS
- § 111.0045USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS
- § 111.00452EMPLOYMENT OF INVESTIGATORS
- § 111.00455CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS
- § 111.00457INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS
- § 111.0046PERMIT OR LICENSE
- § 111.0047SUSPENSION AND REVOCATION OF PERMIT OR LICENSE
- § 111.0048REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION
- § 111.0049APPEALS
- § 111.005GOVERNMENTAL ENTITIES TO COOPERATE
- § 111.006CONFIDENTIALITY OF INFORMATION
- § 111.007CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION
- § 111.0075PROVISION OF INFORMATION RELATING TO TAX AUDITS
- § 111.008DEFICIENCY DETERMINATION
- § 111.0081WHEN PAYMENT IS REQUIRED
- § 111.009REDETERMINATION
- § 111.0091DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS
- § 111.010SUIT TO RECOVER TAXES
- § 111.0102SUIT CHALLENGING COLLECTION ACTION
- § 111.011TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF DUTIES
- § 111.012SECURITY FOR THE PAYMENT OF TAXES
- § 111.013EVIDENCE: TAX CLAIMS
- § 111.014EVIDENCE: COPIES OF GRAPHIC MATTER
- § 111.015REMEDIES CUMULATIVE
- § 111.016PAYMENT TO THE STATE OF TAX COLLECTIONS
- § 111.017SEIZURE AND SALE OF PROPERTY
- § 111.018NOTICE OF SALE OF SEIZED PROPERTY
- § 111.019SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS
- § 111.020TAX COLLECTION ON TERMINATION OF BUSINESS
- § 111.021NOTICE TO HOLDERS OF AND LEVY UPON ASSETS BELONGING TO DELINQUENT
- § 111.022JEOPARDY DETERMINATION
- § 111.023WRITTEN AUTHORIZATION
- § 111.024LIABILITY IN FRAUDULENT TRANSFERS
- § 111.025DELINQUENT TAXPAYER FINANCIAL RECORDS
- § 111.051REPORTS AND PAYMENTS; DUE DATES; METHOD OF PAYMENT
- § 111.0511RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED
- § 111.052FORM OF REPORT
- § 111.053FILING DATES: WEEKENDS AND HOLIDAYS
- § 111.054TIMELY FILING: MAIL DELIVERY
- § 111.055TIMELY FILING: DILIGENCE
- § 111.056FILING WITHIN 10 DAYS: PENALTY AND INTEREST
- § 111.057EXTENSION FOR FILING REPORT
- § 111.058FILING EXTENSION BECAUSE OF NATURAL DISASTER
- § 111.059OATH NOT REQUIRED
- § 111.060INTEREST ON DELINQUENT TAX
- § 111.061PENALTY ON DELINQUENT TAX OR TAX REPORTS
- § 111.0611PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION
- § 111.062ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN TAXES AND FEES
- § 111.0625ELECTRONIC TRANSFER OF CERTAIN PAYMENTS
- § 111.0626ELECTRONIC FILING OF CERTAIN REPORTS
- § 111.063PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS
- § 111.064INTEREST ON REFUND OR CREDIT
- § 111.101SETTLEMENT
- § 111.102SETTLEMENT ON REDETERMINATION
- § 111.103SETTLEMENT OF PENALTY AND INTEREST ONLY
- § 111.104REFUNDS
- § 111.1042TAX REFUND: INFORMAL REVIEW
- § 111.105TAX REFUND: HEARING
- § 111.106TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING
- § 111.107WHEN REFUND OR CREDIT IS PERMITTED
- § 111.108RECOVERY OF REFUND OR CREDIT
- § 111.109TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN
- § 111.110TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION
- § 111.201ASSESSMENT LIMITATION
- § 111.202SUIT LIMITATION
- § 111.203AGREEMENTS TO EXTEND PERIOD OF LIMITATION
- § 111.204BEGINNING OF PERIOD OF LIMITATION
- § 111.205EXCEPTION TO ASSESSMENT LIMITATION
- § 111.2051ASSESSMENT WHEN REFUND CLAIMED
- § 111.206EXCEPTION TO LIMITATION: DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING
- § 111.207TOLLING OF LIMITATION PERIOD
- § 111.251ASSIGNMENT ON PAYMENT BY THIRD PERSON
- § 111.252NOTICE TO TAXPAYER
- § 111.253VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS
- § 111.254REASSIGNMENT
- § 111.255RECORDING OF ASSIGNMENT
- § 111.351WIRELESS EQUIPMENT FOR AUDITORS
- § 111.352COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF
- § 111.353ADVANCED SCANNERS FOR FIELD OFFICES
- § 112.001TAXPAYERS' SUITS: JURISDICTION
- § 112.002INCLUSION OF PENALTY AND INTEREST
- § 112.003ATTORNEY'S FEES
- § 112.051PROTEST PAYMENT REQUIRED
- § 112.052TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST
- § 112.053TAXPAYER SUIT: PARTIES; ISSUES
- § 112.054TRIAL DE NOVO
- § 112.055CLASS ACTIONS
- § 112.056ADDITIONAL PROTEST PAYMENTS BEFORE HEARING
- § 112.057PROTEST PAYMENTS DURING APPEAL
- § 112.058SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER
- § 112.059DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE
- § 112.060CREDIT OR REFUND
- § 112.151SUIT FOR REFUND
- § 112.1511SUIT TO DISPUTE RESULTS OF MANAGED AUDIT
- § 112.1512COUNTERCLAIM
- § 112.152ISSUES IN SUIT
- § 112.153ATTORNEY GENERAL TO REPRESENT COMPTROLLER
- § 112.154TRIAL DE NOVO
- § 112.155JUDGMENT
- § 112.156RES JUDICATA
- § 112.201SUIT AFTER REDETERMINATION
- § 112.202RECORDS
- § 112.203COUNTERCLAIM
- § 112.204ISSUES IN SUIT
- § 112.205ATTORNEY GENERAL TO REPRESENT COMPTROLLER
- § 112.206TRIAL DE NOVO
- § 112.207JUDGMENT
- § 112.208RES JUDICATA
- § 113.001TAX LIABILITY SECURED BY LIEN
- § 113.002TAX LIEN NOTICE
- § 113.0021APPLICATION TO OTHER TAXES AND FEES
- § 113.003EXECUTION OF DOCUMENTS
- § 113.004STATE TAX LIEN BOOK
- § 113.005DUTIES OF COUNTY CLERK
- § 113.006EFFECT OF FILING TAX LIEN NOTICE
- § 113.007EVIDENCE OF TAX PAYMENT
- § 113.008RELEASE OF LIEN ON SPECIFIC PROPERTY
- § 113.009FILING OF TAX LIEN RELEASE
- § 113.010RELEASE OF LIEN BY ASSIGNEE
- § 113.011LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR VEHICLES
- § 113.101APPLICABILITY OF LIEN BEFORE FILING
- § 113.102APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED
- § 113.103APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS
- § 113.104PREFERENTIAL TRANSFERS
- § 113.105TAX LIEN; PERIOD OF VALIDITY
- § 113.106LIEN; SUIT TO DETERMINE VALIDITY
- § 113.107ASSIGNMENT OF JUDGMENT ON LIEN
- § 141.001ADOPTION OF MULTISTATE TAX COMPACT
- § 141.002COMMISSION MEMBER FOR THIS STATE
- § 141.003NOTICE OF MEETINGS
- § 141.005INTERSTATE AUDIT ARTICLE ADOPTED
- § 141.006REPORT
- § 142.001TITLE
- § 142.002DEFINITIONS
- § 142.003LEGISLATIVE FINDING
- § 142.004NEGOTIATIONS
- § 142.005AUTHORITY TO ENTER INTO AGREEMENT
- § 142.0055RULES
- § 142.006RELATIONSHIP TO STATE LAW
- § 142.007AGREEMENT REQUIREMENTS
- § 142.008COOPERATING SOVEREIGNS
- § 142.009LIMITED BINDING AND BENEFICIAL EFFECT
- § 142.010SELLER AND THIRD PARTY LIABILITY
- § 142.011SETTLEMENT OF TAX, PENALTY, AND INTEREST
- § 151.001SHORT TITLE
- § 151.002APPLICABILITY OF DEFINITIONS, ETC
- § 151.0028"AMUSEMENT SERVICES"
- § 151.003"BUSINESS"
- § 151.0031"COMPUTER PROGRAM"
- § 151.0033"CABLE TELEVISION SERVICE"
- § 151.0034"CREDIT REPORTING SERVICE"
- § 151.0035"DATA PROCESSING SERVICE"
- § 151.0036"DEBT COLLECTION SERVICE"
- § 151.0038"INFORMATION SERVICE"
- § 151.0039"INSURANCE SERVICE"
- § 151.00393INTERNET
- § 151.00394INTERNET ACCESS SERVICE
- § 151.004"IN THIS STATE"
- § 151.0045"PERSONAL SERVICES"
- § 151.0047"REAL PROPERTY REPAIR AND REMODELING"
- § 151.0048REAL PROPERTY SERVICE
- § 151.005"SALE" OR "PURCHASE"
- § 151.006"SALE FOR RESALE."
- § 151.007"SALES PRICE" OR "RECEIPTS"
- § 151.0075"SECURITY SERVICE"
- § 151.008"SELLER" OR "RETAILER"
- § 151.009"TANGIBLE PERSONAL PROPERTY"
- § 151.010TAXABLE ITEM
- § 151.0101"TAXABLE SERVICES"
- § 151.0102"TELEPHONE ANSWERING SERVICES"
- § 151.0103TELECOMMUNICATIONS SERVICES
- § 151.01032"TELEPHONE PREPAID CALLING CARD"
- § 151.0104TELEPHONE COMPANY
- § 151.011"USE" AND "STORAGE"
- § 151.012EFFECTIVE DATE OF TAX RATE CHANGES
- § 151.021EMPLOYEES
- § 151.022RETROACTIVE EFFECT OF RULES
- § 151.023INVESTIGATIONS AND AUDITS
- § 151.0231MANAGED AUDITS
- § 151.024PERSONS WHO MAY BE REGARDED AS RETAILERS
- § 151.0241PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK
- § 151.0242MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS
- § 151.025RECORDS REQUIRED TO BE KEPT
- § 151.026OUT-OF-STATE RECORDS
- § 151.027CONFIDENTIALITY OF TAX INFORMATION
- § 151.029REMEDIES NOT EXCLUSIVE
- § 151.051SALES TAX IMPOSED
- § 151.0515TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
- § 151.052COLLECTION BY RETAILER
- § 151.053SALES TAX BRACKETS
- § 151.054GROSS RECEIPTS PRESUMED SUBJECT TO TAX
- § 151.055SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL
- § 151.056PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY
- § 151.0565TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS
- § 151.058PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES
- § 151.0595SINGLE LOCAL TAX RATE FOR REMOTE SELLERS
- § 151.060PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE
- § 151.061SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES
- § 151.101USE TAX IMPOSED
- § 151.102USER LIABLE FOR TAX
- § 151.103COLLECTION BY RETAILER; PURCHASER'S RECEIPT
- § 151.104SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED
- § 151.105IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
- § 151.106REGISTRATION OF RETAILERS
- § 151.107RETAILER ENGAGED IN BUSINESS IN THIS STATE
- § 151.108INTERNET HOSTING
- § 151.151RESALE CERTIFICATE
- § 151.152RESALE CERTIFICATE: FORM
- § 151.153RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS
- § 151.154RESALE CERTIFICATE: LIABILITY OF PURCHASER
- § 151.155EXEMPTION CERTIFICATE
- § 151.1551REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS
- § 151.156TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS
- § 151.157CUSTOMS BROKERS
- § 151.1575REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY
- § 151.158EXPORT STAMPS
- § 151.159REFUNDS; IDENTIFICATION CARDS
- § 151.160DEPOSITS
- § 151.201SALES TAX PERMITS
- § 151.202APPLICATION FOR PERMIT
- § 151.2021CANCELLATION OF INACTIVE PERMIT
- § 151.203SUSPENSION AND REVOCATION OF PERMIT
- § 151.204REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION
- § 151.205APPEALS
- § 151.251SECURITY REQUIRED
- § 151.252TEMPORARY PERMIT
- § 151.253SECURITY: REQUIREMENTS
- § 151.254EXEMPTION FROM FILING SECURITY
- § 151.255NOTICE
- § 151.256FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT
- § 151.257FORFEITURE OF SECURITY: DETERMINATION
- § 151.258SALE OF SECURITY
- § 151.259SECURITY INSUFFICIENT TO PAY TAX
- § 151.260SECURITY SUFFICIENT TO PAY TAX
- § 151.261NOTICE TO CITIES
- § 151.262SUITS BY ATTORNEY GENERAL
- § 151.301"EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER"
- § 151.302SALES FOR RESALE
- § 151.3021PACKAGING SUPPLIES AND WRAPPING
- § 151.303PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT
- § 151.304OCCASIONAL SALES
- § 151.305COIN-OPERATED MACHINE SALES
- § 151.3051SALES THROUGH CERTAIN VENDING MACHINES
- § 151.306TRANSFERS OF COMMON INTERESTS IN PROPERTY
- § 151.307EXEMPTIONS REQUIRED BY PREVAILING LAW
- § 151.3071INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT
- § 151.308ITEMS TAXED BY OTHER LAW
- § 151.309GOVERNMENTAL ENTITIES
- § 151.310RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS
- § 151.3101AMUSEMENT SERVICES EXEMPTIONS
- § 151.3102SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR
- § 151.3105BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS
- § 151.311TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY
- § 151.3111SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY
- § 151.312PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS
- § 151.313HEALTH CARE SUPPLIES
- § 151.3131FIREARM SAFETY EQUIPMENT
- § 151.3132FEMININE HYGIENE PRODUCTS
- § 151.3133MATERNITY CLOTHING
- § 151.3134BREAST MILK PUMPING PRODUCTS
- § 151.3135BABY BOTTLES
- § 151.314FOOD AND FOOD PRODUCTS
- § 151.3141FOOD STAMP PURCHASES
- § 151.315WATER
- § 151.316AGRICULTURAL ITEMS
- § 151.3162TIMBER ITEMS
- § 151.317GAS AND ELECTRICITY
- § 151.3171SULPHUR
- § 151.318PROPERTY USED IN MANUFACTURING
- § 151.3181DIVERGENT USE OF PROPERTY USED IN MANUFACTURING
- § 151.3185PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS
- § 151.3186PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES
- § 151.319NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION
- § 151.320MAGAZINES
- § 151.321UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS
- § 151.322CONTAINERS
- § 151.323CERTAIN TELECOMMUNICATIONS SERVICES
- § 151.324EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION
- § 151.326CLOTHING AND FOOTWEAR FOR LIMITED PERIOD
- § 151.327SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL
- § 151.328AIRCRAFT
- § 151.329CERTAIN SHIPS AND SHIP EQUIPMENT
- § 151.3291BOATS AND BOAT MOTORS