Texas Statutes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter I. Reports, Payments, and Methods of Reporting

Section 151.401. Tax Due Dates - Sec. 151.401. TAX DUE DATES. (a) The taxes imposed by...

Section 151.402. Tax Report Dates - Sec. 151.402. TAX REPORT DATES. (a) A tax report required...

Section 151.403. Who Must File a Report - Sec. 151.403. WHO MUST FILE A REPORT. (a) A person...

Section 151.405. Other Due Dates Set by Comptroller - Sec. 151.405. OTHER DUE DATES SET BY COMPTROLLER. (a) The...

Section 151.406. Contents and Form of Report - Sec. 151.406. CONTENTS AND FORM OF REPORT. (a) Except as...

Section 151.407. Special Use Tax Reports - Sec. 151.407. SPECIAL USE TAX REPORTS. (a) The comptroller may...

Section 151.408. Accounting Basis for Reports - Sec. 151.408. ACCOUNTING BASIS FOR REPORTS. A taxpayer whose regular...

Section 151.409. Reports and Payments: Where Made - Sec. 151.409. REPORTS AND PAYMENTS: WHERE MADE. A tax report...

Section 151.410. Method of Reporting Sales Tax: General Rule - Sec. 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE. A...

Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount - Sec. 151.411. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE...

Section 151.412. Optional Method of Reporting: Percentage of Sales - Sec. 151.412. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES. (a)...

Section 151.413. Optional Method of Reporting: Small Grocers - Sec. 151.413. OPTIONAL METHOD OF REPORTING: SMALL GROCERS. (a) A...

Section 151.414. "Retail Grocer" Defined - Sec. 151.414. "RETAIL GROCER" DEFINED. In this subchapter, "retail grocer"...

Section 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting - Sec. 151.415. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING...

Section 151.416. Commingled Receipts and Tax - Sec. 151.416. COMMINGLED RECEIPTS AND TAX. A seller who has...

Section 151.417. Direct Payment of Tax by Purchaser - Sec. 151.417. DIRECT PAYMENT OF TAX BY PURCHASER. (a) The...

Section 151.4171. Optional Reporting Method: Percentage-Based - Sec. 151.4171. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED. (a) In this section,...

Section 151.418. Issuance of Direct Payment Permit - Sec. 151.418. ISSUANCE OF DIRECT PAYMENT PERMIT. (a) The comptroller...

Section 151.419. Application for Direct Payment Permits: Qualifications - Sec. 151.419. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS. (a) A...

Section 151.420. Revocation of Direct Payment Permit - Sec. 151.420. REVOCATION OF DIRECT PAYMENT PERMIT. (a) A person...

Section 151.421. Voluntary Relinquishment of Direct Payment Permit - Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT. (a) The...

Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder - Sec. 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY...

Section 151.423. Reimbursement to Taxpayer for Tax Collections - Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. A taxpayer...

Section 151.424. Discount for Prepayments - Sec. 151.424. DISCOUNT FOR PREPAYMENTS. (a) A taxpayer who prepays...

Section 151.425. Forfeiture of Discount or Reimbursement - Sec. 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT. If a taxpayer...

Section 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions - Sec. 151.426. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE,...

Section 151.4261. Credit or Reimbursement in Return Transactions - Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS. A seller...

Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale - Sec. 151.427. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS...

Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed - Sec. 151.428. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES...

Section 151.429. Tax Refunds for Enterprise Projects - Sec. 151.429. TAX REFUNDS FOR ENTERPRISE PROJECTS. (a) An enterprise...

Section 151.4291. Tax Refunds for Defense Readjustment Projects - Sec. 151.4291. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS. (a) A...

Section 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices - Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO...

Section 151.430. Determination of Overpaid Amounts - Sec. 151.430. DETERMINATION OF OVERPAID AMOUNTS. (a) This section applies...

Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers - Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS....

Section 151.431. Sales and Use Tax Refund for Job Retention - Sec. 151.431. SALES AND USE TAX REFUND FOR JOB RETENTION....

Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service - Sec. 151.432. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT...