Sec. 2001.509. RECOMPUTATION OF PRIZE FEE. If the commission is not satisfied with a report of the fee on prizes or the amount of the fee on prizes required to be remitted under this chapter to the state by a person, the commission may compute and determine the amount required to be paid on the basis of:
(1) the facts contained in the report of the fee on prizes or report of receipts and expenses; or
(2) any information possessed by the commission or that may come into the possession of the commission, without regard to the period covered by the information.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 11, eff. September 1, 2015.
Structure Texas Statutes
Title 13 - Sports, Amusements, and Entertainment
Section 2001.504. Payment and Reporting of Fee
Section 2001.505. Report of Expenses
Section 2001.506. Record of Prize Winner
Section 2001.507. Collection and Deposit of Prize Fee
Section 2001.508. Penalties for Failure to Pay or Report
Section 2001.509. Recomputation of Prize Fee
Section 2001.510. Determination if No Report Made
Section 2001.511. Jeopardy Determination
Section 2001.512. Application of Tax Laws