Texas Tax Code
Sections 901–1200
- § 151.330INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES
- § 151.331ROLLING STOCK; TRAIN FUEL AND SUPPLIES
- § 151.332CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS
- § 151.333ENERGY-EFFICIENT PRODUCTS
- § 151.3335WATER-EFFICIENT PRODUCTS
- § 151.334COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE
- § 151.336CERTAIN COINS AND PRECIOUS METALS
- § 151.337SALES BY OR TO INDIAN TRIBES
- § 151.338ENVIRONMENT AND CONSERVATION SERVICES
- § 151.339PREEXISTING CONTRACTS AND BIDS
- § 151.340OFFICIAL STATE COIN
- § 151.341ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS
- § 151.3415ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT
- § 151.342AGRIBUSINESS ITEMS
- § 151.343ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS
- § 151.344POST EXCHANGES ON STATE MILITARY PROPERTY
- § 151.346INTERCORPORATE SERVICES
- § 151.347CERTAIN LAWN AND YARD SERVICE
- § 151.348COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES
- § 151.350LABOR TO RESTORE CERTAIN PROPERTY
- § 151.3501LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES
- § 151.3503SERVICES BY EMPLOYEES
- § 151.351INFORMATION SERVICES AND DATA PROCESSING SERVICES
- § 151.353COURT REPORTING SERVICES
- § 151.354SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES
- § 151.355WATER-RELATED EXEMPTIONS
- § 151.356OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY
- § 151.3565EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD
- § 151.359PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION
- § 151.3595PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS; TEMPORARY EXEMPTION
- § 151.401TAX DUE DATES
- § 151.402TAX REPORT DATES
- § 151.403WHO MUST FILE A REPORT
- § 151.405OTHER DUE DATES SET BY COMPTROLLER
- § 151.406CONTENTS AND FORM OF REPORT
- § 151.407SPECIAL USE TAX REPORTS
- § 151.408ACCOUNTING BASIS FOR REPORTS
- § 151.409REPORTS AND PAYMENTS: WHERE MADE
- § 151.410METHOD OF REPORTING SALES TAX: GENERAL RULE
- § 151.411METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT
- § 151.412OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES
- § 151.413OPTIONAL METHOD OF REPORTING: SMALL GROCERS
- § 151.414"RETAIL GROCER" DEFINED
- § 151.415ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING
- § 151.416COMMINGLED RECEIPTS AND TAX
- § 151.417DIRECT PAYMENT OF TAX BY PURCHASER
- § 151.4171OPTIONAL REPORTING METHOD: PERCENTAGE-BASED
- § 151.418ISSUANCE OF DIRECT PAYMENT PERMIT
- § 151.419APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS
- § 151.420REVOCATION OF DIRECT PAYMENT PERMIT
- § 151.421VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT
- § 151.422CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER
- § 151.423REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS
- § 151.424DISCOUNT FOR PREPAYMENTS
- § 151.425FORFEITURE OF DISCOUNT OR REIMBURSEMENT
- § 151.426CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS
- § 151.4261CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS
- § 151.427DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE
- § 151.428INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED
- § 151.429TAX REFUNDS FOR ENTERPRISE PROJECTS
- § 151.4291TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS
- § 151.4292TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO EMPLOY APPRENTICES
- § 151.430DETERMINATION OF OVERPAID AMOUNTS
- § 151.4305TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS
- § 151.431SALES AND USE TAX REFUND FOR JOB RETENTION
- § 151.432DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE
- § 151.433DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS
- § 151.434DEDUCTION FOR CERTAIN TAXPAYERS PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM
- § 151.461DEFINITIONS
- § 151.462REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS
- § 151.463RULES
- § 151.464CONFIDENTIALITY
- § 151.465APPLICABILITY TO CERTAIN BREWERS
- § 151.466APPLICABILITY TO CERTAIN BREWERS
- § 151.4661APPLICABILITY TO CERTAIN BREWPUBS
- § 151.467SUSPENSION OR CANCELLATION OF PERMIT
- § 151.468CIVIL PENALTY; CRIMINAL PENALTY
- § 151.469ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION
- § 151.470AUDIT; INSPECTION
- § 151.471ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
- § 151.481DEFINITIONS
- § 151.482REPORTS BY MANUFACTURERS AND DISTRIBUTORS
- § 151.483RULES
- § 151.484CONFIDENTIALITY
- § 151.485CIVIL PENALTY
- § 151.486ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES
- § 151.487AUDIT; INSPECTION
- § 151.488ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES
- § 151.501DETERMINATION AFTER THE FILING OF A REPORT
- § 151.503DETERMINATION IF NO REPORT FILED
- § 151.504DETERMINATION WHEN A BUSINESS IS DISCONTINUED
- § 151.505WHEN DETERMINATION BECOMES FINAL
- § 151.507LIMITATIONS ON DETERMINATION
- § 151.508OFFSETS
- § 151.509PETITION FOR REDETERMINATION
- § 151.510HEARING ON REDETERMINATION
- § 151.511REDETERMINATION
- § 151.512INTEREST
- § 151.514NOTICES
- § 151.515PROCEEDINGS AGAINST CONSUMER
- § 151.601SUIT
- § 151.602VENUE
- § 151.603EVIDENCE: COMPTROLLER'S CERTIFICATE
- § 151.604FORM OF ACTION
- § 151.605WRITS OF ATTACHMENT
- § 151.606SERVICE OF PROCESS
- § 151.607LIMITATION PERIOD
- § 151.608JUDGMENTS
- § 151.614RES JUDICATA
- § 151.615TAX SUIT COMITY
- § 151.701USE OF STAMPS OR TOKENS PROHIBITED
- § 151.703FAILURE TO REPORT OR PAY TAX
- § 151.7032FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED
- § 151.704SALES TAX ABSORPTION; CRIMINAL PENALTY
- § 151.705COLLECTION OF USE TAX; CRIMINAL PENALTY
- § 151.707RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY
- § 151.7075FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY
- § 151.708SELLING WITHOUT PERMIT; CRIMINAL PENALTY
- § 151.709FAILURE TO FURNISH REPORT; CRIMINAL PENALTY
- § 151.7101ELECTION OF OFFENSES
- § 151.7102FALSE ENTRY OR FAILURE TO ENTER IN RECORDS
- § 151.7103FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS
- § 151.711LIMITATIONS ON PROSECUTIONS
- § 151.712CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS
- § 151.713FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY
- § 151.714VENUE FOR CRIMINAL PROSECUTION
- § 151.801DISPOSITION OF PROCEEDS
- § 152.001DEFINITIONS
- § 152.002TOTAL CONSIDERATION
- § 152.003DUTIES OF COMPTROLLER
- § 152.021RETAIL SALES TAX
- § 152.0215TEXAS EMISSIONS REDUCTION PLAN SURCHARGE
- § 152.022TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE
- § 152.023TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT
- § 152.024TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES
- § 152.025TAX ON GIFT OF MOTOR VEHICLE
- § 152.026TAX ON GROSS RENTAL RECEIPTS
- § 152.027TAX ON DEALER PLATES
- § 152.028USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE
- § 152.041GENERAL COLLECTION PROCEDURE
- § 152.0411COLLECTION BY SELLERS
- § 152.0412STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR
- § 152.042COLLECTION OF TAX ON DEALER'S LICENSE PLATES
- § 152.043COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS
- § 152.044PAYMENT BY SELLER
- § 152.045COLLECTION OF TAX ON GROSS RENTAL RECEIPTS
- § 152.046CHANGE IN TAX STATUS OF MOTOR VEHICLE
- § 152.047COLLECTION OF TAX ON SELLER-FINANCED SALE
- § 152.0472DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR TRANSFERRED
- § 152.0475REGISTRATION OF RELATED FINANCE COMPANY
- § 152.048GROSS RECEIPTS PRESUMED SUBJECT TO TAX
- § 152.061REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL
- § 152.062REQUIRED STATEMENTS
- § 152.063RECORDS
- § 152.0635RECORDS OF CERTAIN SELLERS
- § 152.064TAX RECEIPTS
- § 152.065REQUIRED PERMITS
- § 152.066DEFICIENCY DETERMINATION; PENALTY AND INTEREST
- § 152.067PETITION FOR REDETERMINATION OF A DEFICIENCY
- § 152.068REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT
- § 152.069REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING
- § 152.081DRIVER TRAINING MOTOR VEHICLES
- § 152.082SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY
- § 152.083LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY
- § 152.084RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY
- § 152.085RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL
- § 152.086MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS
- § 152.087FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES
- § 152.088MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES
- § 152.089EXEMPT VEHICLES
- § 152.090CERTAIN HYDROGEN-POWERED MOTOR VEHICLES
- § 152.091FARM OR TIMBER USE
- § 152.092MOTOR VEHICLES TRANSPORTED OUT OF STATE
- § 152.093MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES
- § 152.094MOTOR VEHICLE TRANSFERRED FROM DECEDENT
- § 152.095MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES
- § 152.101PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE
- § 152.102OPERATION WITHOUT PAYMENT OF TAX
- § 152.103FAILURE TO KEEP RECORDS
- § 152.104FAILURE TO REMIT TAX COLLECTED
- § 152.105VENUE FOR CRIMINAL PROSECUTIONS
- § 152.106PROHIBITED ADVERTISING; CRIMINAL PENALTY
- § 152.121TAX SENT TO COMPTROLLER
- § 152.122ALLOCATION OF TAX
- § 152.1222ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND
- § 152.123TAX RETAINED BY COUNTY
- § 154.001DEFINITIONS
- § 154.002STORAGE
- § 154.021IMPOSITION AND RATE OF TAX
- § 154.022TAX IMPOSED ON FIRST SALE OF CIGARETTES
- § 154.0225LIABILITY OF PERMITTED DISTRIBUTOR
- § 154.023IMPACT OF TAX
- § 154.024IMPORTATION OF SMALL QUANTITIES
- § 154.025LIEN TO SECURE PAYMENT OF TAX
- § 154.026CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES
- § 154.041STAMP REQUIRED
- § 154.0415CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED
- § 154.042DISTRIBUTOR
- § 154.043SALE OF STAMPS
- § 154.044PURCHASE FROM A DISTRIBUTOR
- § 154.045RECALL BY COMPTROLLER
- § 154.046INVOICE FOR STAMPS
- § 154.047STAMPS SHIPPED WITH DRAFT ATTACHED
- § 154.050PAYMENT
- § 154.051CIGARETTE TAX RECOVERY TRUST FUND
- § 154.052DISTRIBUTOR'S STAMPING ALLOWANCE
- § 154.053MANUFACTURE OF STAMPS
- § 154.054REDEMPTION AND DESTRUCTION OF STAMPS
- § 154.058INVENTORY ON TAX INCREASE
- § 154.060CANCELLATION
- § 154.061PENALTY FOR FAILURE TO PAY TAX
- § 154.101PERMITS
- § 154.1015SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS
- § 154.102COMBINATION PERMIT
- § 154.107DENIAL OF PERMIT
- § 154.110ISSUANCE OF PERMIT
- § 154.111PERMIT YEAR; FEES
- § 154.1135PAYMENT FOR PERMITS
- § 154.114FINAL SUSPENSION OR REVOCATION OF A PERMIT
- § 154.1141SUMMARY SUSPENSION OF A PERMIT
- § 154.1145HEARINGS
- § 154.116COMPTROLLER MAY REFUSE TO SELL STAMPS
- § 154.117DISPLAY OF PERMIT
- § 154.121REVENUE
- § 154.152INTERSTATE STOCK
- § 154.201RECORD OF PURCHASE OR RECEIPT
- § 154.202RECORD OF STAMPS
- § 154.203REPORT OF SALE OR USE
- § 154.204MANUFACTURER'S RECORDS AND REPORTS
- § 154.205MANUFACTURER'S REPRESENTATIVE'S RECORDS
- § 154.207COMMON CARRIER RECORDS
- § 154.208BONDED AGENT'S RECORDS
- § 154.2085EXPORT WAREHOUSE'S RECORDS
- § 154.209AVAILABILITY OF RECORDS
- § 154.210DISTRIBUTOR'S REPORT
- § 154.211FAILURE TO PRODUCE RECORDS
- § 154.212REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES
- § 154.301COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS
- § 154.302PAYMENT OF DOUBLE AMOUNT
- § 154.304INSPECTION
- § 154.305REFUND FOR STAMPS
- § 154.306EXCHANGE OF STAMPS
- § 154.307RECORDS
- § 154.308DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST
- § 154.309REDETERMINATION
- § 154.403SEIZURE
- § 154.404COMPTROLLER'S REPORT
- § 154.4045SALE OF SEIZED CIGARETTES
- § 154.405FORFEITURE PROCEEDING
- § 154.406DISPOSITION OF FORFEITED PROPERTY
- § 154.407PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES
- § 154.409UNSTAMPED CIGARETTES
- § 154.4095DECEPTIVE TRADE PRACTICE
- § 154.410SEIZURE OR SALE NO DEFENSE
- § 154.411WAIVER PERMITTED
- § 154.412PAYMENT TO TREASURY
- § 154.413PREFERRED STATE TAX LIEN
- § 154.414RECIPROCAL AGREEMENTS
- § 154.415DONATIONS
- § 154.501PENALTIES
- § 154.502UNSTAMPED CIGARETTES
- § 154.5025AFFIXING STAMPS TO CERTAIN CIGARETTES
- § 154.503POSSESSION IN QUANTITIES LESS THAN 10,000
- § 154.504POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE
- § 154.505CANCELLATION OF STAMP
- § 154.506CONCEALMENT OF A VIOLATION
- § 154.507MISLEADING THE COMPTROLLER
- § 154.508REFUSING TO SURRENDER CIGARETTES
- § 154.509PERMITS
- § 154.5095FINGERPRINTS
- § 154.510MISDEMEANOR
- § 154.511TRANSPORTATION OF CIGARETTES
- § 154.512INSPECTION OF PREMISES
- § 154.513PREVIOUSLY USED OR OLD DESIGN STAMPS
- § 154.514SALE OF STAMPS
- § 154.515POSSESSION IN QUANTITIES OF 10,000 OR MORE
- § 154.516BOOKS AND RECORDS
- § 154.517FELONY
- § 154.518OVERLAP OF PENALTIES
- § 154.519VENUE
- § 154.520COUNTERFEIT STAMPS
- § 154.601NATURE OF TAX
- § 154.602FUNDS FOR ENFORCEMENT
- § 154.603DISPOSITION OF REVENUE
- § 154.6035ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND
- § 155.001DEFINITIONS
- § 155.002STORAGE
- § 155.021TAX IMPOSED ON CIGARS
- § 155.0211TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS
- § 155.0212LIABILITY OF PERMITTED DISTRIBUTOR
- § 155.023PAYMENT OF TAX
- § 155.024EXCEPTION FOR PERSONAL USE
- § 155.025MANUFACTURING EXEMPTION
- § 155.026PENALTY FOR FAILURE TO PAY TAX
- § 155.027VENUE
- § 155.028IMPACT OF TAX
- § 155.041PERMITS
- § 155.0415SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS
- § 155.045COMBINATION PERMIT
- § 155.048ISSUANCE OF PERMITS