Sec. 2001.510. DETERMINATION IF NO REPORT MADE. (a) If a license holder fails to make a required report of the fee on prizes, or if a person conducts bingo without a license, the commission shall make an estimate of the prizes awarded at a bingo occasion. The commission shall make the estimate for the period in respect to which the license holder or other person failed to make a report.
(b) The estimate shall be based on any information covering any period possessed by the commission or that may come into the possession of the commission.
(c) On the basis of the commission's estimate, the commission shall compute and determine the amount of the fee on prizes required to be paid to the state and shall add to that amount a penalty of 10 percent of the amount.
(d) One or more determinations may be made under this section for one or more periods.
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. 12, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 13, 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