Texas Statutes
Title 2 - State Taxation
Subtitle B - Enforcement and Collection

Section 111.0022. Application to Other Laws Administered by Comptroller - Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER. This...

Section 111.0023. - Sec. 111.0023. Definition of Individual. For purposes of this title,...

Section 111.003. Comptroller's Investigations - Sec. 111.003. COMPTROLLER'S INVESTIGATIONS. (a) On the governor's request, the...

Section 111.0034. Advanced Database System for Audits - Sec. 111.0034. ADVANCED DATABASE SYSTEM FOR AUDITS. (a) The comptroller...

Section 111.0035. Advanced Database System for Tax Collections - Sec. 111.0035. ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS. (a) The...

Section 111.0036. Out-of-State Audits - Sec. 111.0036. OUT-OF-STATE AUDITS. (a) The comptroller may contract with...

Section 111.004. Power to Examine Records and Persons - Sec. 111.004. POWER TO EXAMINE RECORDS AND PERSONS. (a) For...

Section 111.0041. Records; Burden to Produce and Substantiate Claims - Sec. 111.0041. RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS. (a)...

Section 111.0042. Sampling in Auditing; Projecting Assessments - Sec. 111.0042. SAMPLING IN AUDITING; PROJECTING ASSESSMENTS. (a) Repealed by...

Section 111.0043. General Audit and Prehearing Powers - Sec. 111.0043. GENERAL AUDIT AND PREHEARING POWERS. (a) In this...

Section 111.0044. Special Procedures for Third-Party Orders and Subpoenas - Sec. 111.0044. SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS. (a)...

Section 111.0045. Use of Outside Personnel; Delegation of Powers - Sec. 111.0045. USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS. (a)...

Section 111.00452. Employment of Investigators - Sec. 111.00452. EMPLOYMENT OF INVESTIGATORS. (a) In addition to the...

Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings - Sec. 111.00455. CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE...

Section 111.00457. Information Relating to Other Permit or License Requirements - Sec. 111.00457. INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS....

Section 111.0046. Permit or License - Sec. 111.0046. PERMIT OR LICENSE. (a) The comptroller shall refuse...

Section 111.0047. Suspension and Revocation of Permit or License - Sec. 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE. (a)...

Section 111.0048. Reissued or New Permit or License After Revocation or Suspension - Sec. 111.0048. REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION...

Section 111.0049. Appeals - Sec. 111.0049. APPEALS. A taxpayer may appeal the revocation or...

Section 111.005. Governmental Entities to Cooperate - Sec. 111.005. GOVERNMENTAL ENTITIES TO COOPERATE. Each department, officer, and...

Section 111.006. Confidentiality of Information - Sec. 111.006. CONFIDENTIALITY OF INFORMATION. (a) The following matter is...

Section 111.007. Criminal Penalties for Disclosing Federal Tax Information - Sec. 111.007. CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION. (a)...

Section 111.0075. Provision of Information Relating to Tax Audits - Sec. 111.0075. PROVISION OF INFORMATION RELATING TO TAX AUDITS. (a)...

Section 111.008. Deficiency Determination - Sec. 111.008. DEFICIENCY DETERMINATION. (a) If the comptroller is not...

Section 111.0081. When Payment Is Required - Sec. 111.0081. WHEN PAYMENT IS REQUIRED. (a) Except as provided...

Section 111.009. Redetermination - Sec. 111.009. REDETERMINATION. (a) A person having a direct interest...

Section 111.010. Suit to Recover Taxes - Sec. 111.010. SUIT TO RECOVER TAXES. (a) The attorney general...

Section 111.0102. Suit Challenging Collection Action - Sec. 111.0102. SUIT CHALLENGING COLLECTION ACTION. Venue for and jurisdiction...

Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties - Sec. 111.011. TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF...

Section 111.012. Security for the Payment of Taxes - Sec. 111.012. SECURITY FOR THE PAYMENT OF TAXES. (a) If...

Section 111.013. Evidence: Tax Claims - Sec. 111.013. EVIDENCE: TAX CLAIMS. (a) In a suit involving...

Section 111.014. Evidence: Copies of Graphic Matter - Sec. 111.014. EVIDENCE: COPIES OF GRAPHIC MATTER. (a) A copy...

Section 111.015. Remedies Cumulative - Sec. 111.015. REMEDIES CUMULATIVE. The rights, powers, remedies, liens, and...

Section 111.016. Payment to the State of Tax Collections - Sec. 111.016. PAYMENT TO THE STATE OF TAX COLLECTIONS. (a)...

Section 111.017. Seizure and Sale of Property - Sec. 111.017. SEIZURE AND SALE OF PROPERTY. (a) Before the...

Section 111.018. Notice of Sale of Seized Property - Sec. 111.018. NOTICE OF SALE OF SEIZED PROPERTY. (a) The...

Section 111.019. Sale of Seized Property; Disposition of Proceeds - Sec. 111.019. SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS. (a)...

Section 111.020. Tax Collection on Termination of Business - Sec. 111.020. TAX COLLECTION ON TERMINATION OF BUSINESS. (a) If...

Section 111.021. Notice to Holders of and Levy Upon Assets Belonging to Delinquent - Sec. 111.021. NOTICE TO HOLDERS OF AND LEVY UPON ASSETS...

Section 111.022. Jeopardy Determination - Sec. 111.022. JEOPARDY DETERMINATION. (a) If the comptroller believes that...

Section 111.023. Written Authorization - Sec. 111.023. WRITTEN AUTHORIZATION. (a) The comptroller may require that...

Section 111.024. Liability in Fraudulent Transfers - Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS. (a) A person who...

Section 111.025. Delinquent Taxpayer Financial Records - Sec. 111.025. DELINQUENT TAXPAYER FINANCIAL RECORDS. (a) In this section:...

Subchapter B. Tax Reports and Payments

Section 111.051. Reports and Payments; Due Dates; Method of Payment - Sec. 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF PAYMENT....

Section 111.0511. Restricted or Conditional Payments to Comptroller Prohibited - Sec. 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED. (a)...

Section 111.052. Form of Report - Sec. 111.052. FORM OF REPORT. (a) The comptroller may revise...

Section 111.053. Filing Dates: Weekends and Holidays - Sec. 111.053. FILING DATES: WEEKENDS AND HOLIDAYS. (a) If the...

Section 111.054. Timely Filing: Mail Delivery - Sec. 111.054. TIMELY FILING: MAIL DELIVERY. (a) If a tax...

Section 111.055. Timely Filing: Diligence - Sec. 111.055. TIMELY FILING: DILIGENCE. A person who files a...

Section 111.056. Filing Within 10 Days: Penalty and Interest - Sec. 111.056. FILING WITHIN 10 DAYS: PENALTY AND INTEREST. If...

Section 111.057. Extension for Filing Report - Sec. 111.057. EXTENSION FOR FILING REPORT. (a) The comptroller may...

Section 111.058. Filing Extension Because of Natural Disaster - Sec. 111.058. FILING EXTENSION BECAUSE OF NATURAL DISASTER. (a) The...

Section 111.059. Oath Not Required - Sec. 111.059. OATH NOT REQUIRED. A report, return, declaration, claim...

Section 111.060. Interest on Delinquent Tax - Sec. 111.060. INTEREST ON DELINQUENT TAX. (a) The yearly interest...

Section 111.061. Penalty on Delinquent Tax or Tax Reports - Sec. 111.061. PENALTY ON DELINQUENT TAX OR TAX REPORTS. (a)...

Section 111.0611. Personal Liability for Fraudulent Tax Evasion - Sec. 111.0611. PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION. (a) An...

Section 111.062. Acceptance of Credit Cards for Payment of Certain Taxes and Fees - Sec. 111.062. ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN...

Section 111.0625. Electronic Transfer of Certain Payments - Sec. 111.0625. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS. (a) Except as...

Section 111.0626. Electronic Filing of Certain Reports - Sec. 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS. (a) The comptroller...

Section 111.063. Penalty for Failure to Use Electronic Transfers and Filings - Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND...

Section 111.064. Interest on Refund or Credit - Sec. 111.064. INTEREST ON REFUND OR CREDIT. (a) Except as...

Subchapter C. Settlements, Refunds, and Credits

Section 111.101. Settlement - Sec. 111.101. SETTLEMENT. (a) The comptroller may settle a claim...

Section 111.102. Settlement on Redetermination - Sec. 111.102. SETTLEMENT ON REDETERMINATION. As a part of a...

Section 111.103. Settlement of Penalty and Interest Only - Sec. 111.103. SETTLEMENT OF PENALTY AND INTEREST ONLY. (a) The...

Section 111.104. Refunds - Sec. 111.104. REFUNDS. (a) If the comptroller finds that an...

Section 111.1042. Tax Refund: Informal Review - Sec. 111.1042. TAX REFUND: INFORMAL REVIEW. (a) The comptroller may...

Section 111.105. Tax Refund: Hearing - Sec. 111.105. TAX REFUND: HEARING. (a) A person claiming a...

Section 111.106. Tax Refund: Notice of Intent to Bypass Hearing - Sec. 111.106. TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING....

Section 111.107. When Refund or Credit Is Permitted - Sec. 111.107. WHEN REFUND OR CREDIT IS PERMITTED. (a) Except...

Section 111.108. Recovery of Refund or Credit - Sec. 111.108. RECOVERY OF REFUND OR CREDIT. (a) Within four...

Section 111.109. Tax Refund for Wages Paid to Employee Receiving Aid to Families With Dependent Children - Sec. 111.109. TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING...

Section 111.110. Tax Credit for Real Property Contributed to an Institution of Higher Education - Sec. 111.110. TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN...

Subchapter D. Limitations

Section 111.201. Assessment Limitation - Sec. 111.201. ASSESSMENT LIMITATION. No tax imposed by this title...

Section 111.202. Suit Limitation - Sec. 111.202. SUIT LIMITATION. At any time within three years...

Section 111.203. Agreements to Extend Period of Limitation - Sec. 111.203. AGREEMENTS TO EXTEND PERIOD OF LIMITATION. (a) Before...

Section 111.204. Beginning of Period of Limitation - Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION. In determining the...

Section 111.205. Exception to Assessment Limitation - Sec. 111.205. EXCEPTION TO ASSESSMENT LIMITATION. (a) The limitation provided...

Section 111.2051. Assessment When Refund Claimed - Sec. 111.2051. ASSESSMENT WHEN REFUND CLAIMED. (a) Notwithstanding the expiration...

Section 111.206. Exception to Limitation: Determination Resulting From Administrative Proceeding - Sec. 111.206. EXCEPTION TO LIMITATION: DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING....

Section 111.207. Tolling of Limitation Period - Sec. 111.207. TOLLING OF LIMITATION PERIOD. (a) In determining the...

Subchapter E. Assignment of Tax Claims

Section 111.251. Assignment on Payment by Third Person - Sec. 111.251. ASSIGNMENT ON PAYMENT BY THIRD PERSON. (a) A...

Section 111.252. Notice to Taxpayer - Sec. 111.252. NOTICE TO TAXPAYER. (a) No assignment under Section...

Section 111.253. Venue for Enforcement of Assigned Claims - Sec. 111.253. VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS. Venue for...

Section 111.254. Reassignment - Sec. 111.254. REASSIGNMENT. (a) The rights, liens, judgments, and remedies...

Section 111.255. Recording of Assignment - Sec. 111.255. RECORDING OF ASSIGNMENT. The assignee of a tax...

Subchapter G. Advanced Technology Equipment

Section 111.351. Wireless Equipment for Auditors - Sec. 111.351. WIRELESS EQUIPMENT FOR AUDITORS. The comptroller shall acquire...

Section 111.352. Computer and Wireless Equipment for Enforcement Staff - Sec. 111.352. COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF. (a)...

Section 111.353. Advanced Scanners for Field Offices - Sec. 111.353. ADVANCED SCANNERS FOR FIELD OFFICES. The comptroller shall...

Chapter 112 - Taxpayers' Suits

Subchapter A. General Provisions

Section 112.001. Taxpayers' Suits: Jurisdiction - Sec. 112.001. TAXPAYERS' SUITS: JURISDICTION. The district courts of Travis...

Section 112.002. Inclusion of Penalty and Interest - Sec. 112.002. INCLUSION OF PENALTY AND INTEREST. In this chapter,...

Section 112.003. Attorney's Fees - Sec. 112.003. ATTORNEY'S FEES. Except for a sanction under Chapter...

Subchapter B. Suit After Protest Payment

Section 112.051. Protest Payment Required - Sec. 112.051. PROTEST PAYMENT REQUIRED. (a) If a person who...

Section 112.052. Taxpayer Suit After Payment Under Protest - Sec. 112.052. TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST. (a) A...

Section 112.053. Taxpayer Suit: Parties; Issues - Sec. 112.053. TAXPAYER SUIT: PARTIES; ISSUES. (a) A suit authorized...

Section 112.054. Trial De Novo - Sec. 112.054. TRIAL DE NOVO. The trial of the issues...

Section 112.055. Class Actions - Sec. 112.055. CLASS ACTIONS. (a) In this section, a class...

Section 112.056. Additional Protest Payments Before Hearing - Sec. 112.056. ADDITIONAL PROTEST PAYMENTS BEFORE HEARING. (a) A petitioner...

Section 112.057. Protest Payments During Appeal - Sec. 112.057. PROTEST PAYMENTS DURING APPEAL. (a) If the state...

Section 112.058. Submission of Protest Payments to Comptroller - Sec. 112.058. SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER. (a) The...

Section 112.059. Disposition of Protest Payments Belonging to the State - Sec. 112.059. DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE....

Section 112.060. Credit or Refund - Sec. 112.060. CREDIT OR REFUND. (a) If a suit under...

Subchapter D. Suit for Tax Refund

Section 112.151. Suit for Refund - Sec. 112.151. SUIT FOR REFUND. (a) A person may sue...

Section 112.1512. Counterclaim - Sec. 112.1512. COUNTERCLAIM. The state may bring a counterclaim in...

Section 112.152. Issues in Suit - Sec. 112.152. ISSUES IN SUIT. (a) The only issues that...

Section 112.153. Attorney General to Represent Comptroller - Sec. 112.153. ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The attorney general...

Section 112.154. Trial De Novo - Sec. 112.154. TRIAL DE NOVO. In a suit under this...

Section 112.155. Judgment - Sec. 112.155. JUDGMENT. (a) The amount of a judgment for...

Section 112.156. Res Judicata - Sec. 112.156. RES JUDICATA. The rule of res judicata applies...

Subchapter E. Suit After Redetermination

Section 112.201. Suit After Redetermination - Sec. 112.201. SUIT AFTER REDETERMINATION. (a) A person may sue...

Section 112.202. Records - Sec. 112.202. RECORDS. A person shall produce, in connection with...

Section 112.203. Counterclaim - Sec. 112.203. COUNTERCLAIM. (a) The state may bring a counterclaim...

Section 112.204. Issues in Suit - Sec. 112.204. ISSUES IN SUIT. (a) The grounds of error...

Section 112.205. Attorney General to Represent Comptroller - Sec. 112.205. ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The attorney general...

Section 112.206. Trial De Novo - Sec. 112.206. TRIAL DE NOVO. In a suit under this...

Section 112.207. Judgment - Sec. 112.207. JUDGMENT. (a) The amount of a judgment refunding...

Section 112.208. Res Judicata - Sec. 112.208. RES JUDICATA. The rule of res judicata applies...

Chapter 113 - Tax Liens

Subchapter A. Filing and Release of State Tax Liens

Section 113.001. Tax Liability Secured by Lien - Sec. 113.001. TAX LIABILITY SECURED BY LIEN. (a) All taxes,...

Section 113.002. Tax Lien Notice - Sec. 113.002. TAX LIEN NOTICE. (a) The comptroller shall issue...

Section 113.0021. Application to Other Taxes and Fees - Sec. 113.0021. APPLICATION TO OTHER TAXES AND FEES. This chapter...

Section 113.003. Execution of Documents - Sec. 113.003. EXECUTION OF DOCUMENTS. The comptroller may execute, certify,...

Section 113.004. State Tax Lien Book - Sec. 113.004. STATE TAX LIEN BOOK. The county clerk of...

Section 113.005. Duties of County Clerk - Sec. 113.005. DUTIES OF COUNTY CLERK. (a) On receipt of...

Section 113.006. Effect of Filing Tax Lien Notice - Sec. 113.006. EFFECT OF FILING TAX LIEN NOTICE. (a) The...

Section 113.007. Evidence of Tax Payment - Sec. 113.007. EVIDENCE OF TAX PAYMENT. A payment in whole...

Section 113.008. Release of Lien on Specific Property - Sec. 113.008. RELEASE OF LIEN ON SPECIFIC PROPERTY. (a) With...

Section 113.009. Filing of Tax Lien Release - Sec. 113.009. FILING OF TAX LIEN RELEASE. (a) A tax...

Section 113.010. Release of Lien by Assignee - Sec. 113.010. RELEASE OF LIEN BY ASSIGNEE. A release in...

Section 113.011. Liens Filed With Texas Department of Motor Vehicles - Sec. 113.011. LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR VEHICLES....

Subchapter B. Applications and Status of State Tax Liens

Section 113.101. Applicability of Lien Before Filing - Sec. 113.101. APPLICABILITY OF LIEN BEFORE FILING. (a) No lien...

Section 113.102. Applicability of Lien to Merchandise Purchased - Sec. 113.102. APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED. No lien...

Section 113.103. Applicability of Lien to Financial Institutions - Sec. 113.103. APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS. (a) A...

Section 113.104. Preferential Transfers - Sec. 113.104. PREFERENTIAL TRANSFERS. (a) The comptroller may recover in...

Section 113.105. Tax Lien; Period of Validity - Sec. 113.105. TAX LIEN; PERIOD OF VALIDITY. (a) The state...

Section 113.106. Lien; Suit to Determine Validity - Sec. 113.106. LIEN; SUIT TO DETERMINE VALIDITY. (a) In an...

Section 113.107. Assignment of Judgment on Lien - Sec. 113.107. ASSIGNMENT OF JUDGMENT ON LIEN. (a) A judgment...

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Texas Statutes Title 2 - State Taxation Subtitle B - Enforcement and Collection

Texas Statutes
Title 2 - State Taxation
Subtitle B - Enforcement and Collection