Sec. 2001.512. APPLICATION OF TAX LAWS. (a) Subtitle B, Title 2, Tax Code, applies to the administration, collection, and enforcement of the fee on prizes imposed under Section 2001.502 except as modified by this chapter.
(b) In applying the provisions of Subtitle B, Title 2, Tax Code, to the fee on prizes imposed under Section 2001.502 only, the fee on prizes is treated as if it were a tax and the powers and duties assigned to the comptroller under that subtitle are assigned to the commission.
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. 15, 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