Texas Statutes
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes

Section 155.2415. Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds - Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF...

Chapter 156 - Hotel Occupancy Tax

Subchapter A. Definitions

Section 156.001. Definitions - Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a...

Subchapter B. Tax

Section 156.051. Tax Imposed - Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on...

Section 156.052. Rate of Tax - Sec. 156.052. RATE OF TAX. The rate of the tax...

Section 156.053. Collection of Tax - Sec. 156.053. COLLECTION OF TAX. A person owning, operating, managing,...

Subchapter C. Exceptions to Tax

Section 156.101. Exception--Permanent Resident - Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter does not impose a...

Section 156.102. Exception--Religious, Charitable, or Educational Organization - Sec. 156.102. EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION. (a) This chapter...

Section 156.103. Exception--State and Federal Government - Sec. 156.103. EXCEPTION--STATE AND FEDERAL GOVERNMENT. (a) This chapter does...

Section 156.104. Exemption Certificate - Sec. 156.104. EXEMPTION CERTIFICATE. (a) The right to use or...

Subchapter D. Reports and Payments

Section 156.151. Report and Payment - Sec. 156.151. REPORT AND PAYMENT. (a) A person required to...

Section 156.152. Access to Books and Records - Sec. 156.152. ACCESS TO BOOKS AND RECORDS. After the comptroller...

Section 156.153. Reimbursement for Tax Collection - Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person required to...

Section 156.154. Refund - Sec. 156.154. REFUND. (a) A governmental entity that is entitled...

Section 156.155. Availability of Certain Taxpayer Information - Sec. 156.155. AVAILABILITY OF CERTAIN TAXPAYER INFORMATION. (a) A state...

Subchapter E. Enforcement

Section 156.201. Interest on Delinquent Taxes - Sec. 156.201. INTEREST ON DELINQUENT TAXES. A tax imposed by...

Section 156.202. Penalty - Sec. 156.202. PENALTY. (a) If the person who is required...

Section 156.203. Criminal Penalty - Sec. 156.203. CRIMINAL PENALTY. (a) A person commits an offense...

Section 156.204. Tax Collection on Termination of Business - Sec. 156.204. TAX COLLECTION ON TERMINATION OF BUSINESS. (a) If...

Subchapter F. Disposition of Revenue

Section 156.251. Revenue Deposited in General Revenue Fund - Sec. 156.251. REVENUE DEPOSITED IN GENERAL REVENUE FUND. (a) The...

Section 156.2511. Allocation of Certain Revenue - Sec. 156.2511. ALLOCATION OF CERTAIN REVENUE. (a) Not later than...

Section 156.2512. Allocation of Revenue to Certain Municipalities - Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES. (a) Not...

Section 156.2513. Allocation of Revenue to Certain Municipalities and Counties - Sec. 156.2513. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES....

Section 156.252. Temporary Allocation of Certain Revenue to Benefit Coastal Counties - Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL...

Chapter 158 - Manufactured Housing Sales and Use Tax

Subchapter A. General Provisions

Section 158.001. Short Title - Sec. 158.001. SHORT TITLE. This chapter is known and may...

Section 158.002. Definitions - Sec. 158.002. DEFINITIONS. In this chapter, "manufactured home," "manufacturer," "retailer,"...

Subchapter B. Imposition and Collection of Tax

Section 158.051. Tax Imposed - Sec. 158.051. TAX IMPOSED. A tax is imposed on the...

Section 158.052. Computation of Tax - Sec. 158.052. COMPUTATION OF TAX. The initial sale of a...

Section 158.053. Collection of Tax From Retailer - Sec. 158.053. COLLECTION OF TAX FROM RETAILER. Every manufacturer engaged...

Section 158.054. Permits - Sec. 158.054. PERMITS. Every manufacturer engaged in business in this...

Section 158.055. Records - Sec. 158.055. RECORDS. Every manufacturer selling, shipping, or consigning manufactured...

Section 158.056. Report and Tax Payment - Sec. 158.056. REPORT AND TAX PAYMENT. (a) Each manufacturer shall...

Section 158.057. Use Tax - Sec. 158.057. USE TAX. (a) A use tax is imposed...

Section 158.058. Credit or Refund for Sales to Nonresidents - Sec. 158.058. CREDIT OR REFUND FOR SALES TO NONRESIDENTS. If...

Subchapter C. Exemptions

Section 158.101. Exemptions - Sec. 158.101. EXEMPTIONS. (a) There are exempted from the taxes...

Subchapter D. Enforcement

Section 158.151. Penalties - Sec. 158.151. PENALTIES. (a) If any person fails to file...

Section 158.152. Lien - Sec. 158.152. LIEN. The state has a lien on each...

Section 158.153. Rules - Sec. 158.153. RULES. The comptroller shall adopt rules necessary for...

Section 158.154. Other Taxes - Sec. 158.154. OTHER TAXES. (a) All manufactured homes shall be...

Section 158.155. Limitation for Collection and Refund - Sec. 158.155. LIMITATION FOR COLLECTION AND REFUND. Subchapter D of...

Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors

Subchapter A. General Provisions

Section 160.001. Definitions - Sec. 160.001. DEFINITIONS. In this section: (1) "Agent of the...

Section 160.002. Total Consideration - Sec. 160.002. TOTAL CONSIDERATION. (a) "Total consideration" means the amount...

Section 160.003. Supervision - Sec. 160.003. SUPERVISION. (a) The comptroller shall supervise the collection...

Subchapter B. Imposition of Tax

Section 160.021. Retail Sales Tax - Sec. 160.021. RETAIL SALES TAX. (a) A tax is imposed...

Section 160.022. Use Tax - Sec. 160.022. USE TAX. (a) A use tax is imposed...

Section 160.023. New Resident - Sec. 160.023. NEW RESIDENT. (a) A use tax is imposed...

Section 160.024. Exemption - Sec. 160.024. EXEMPTION. The taxes imposed by this chapter do...

Section 160.0245. Exemption for Emergency Service Organizations - Sec. 160.0245. EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS. The taxes imposed...

Section 160.0246. Exemption for Certain Boats and Motors Temporarily Used in This State - Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED...

Section 160.0247. Temporary Use Permit - Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller or an...

Section 160.025. Credit for Other Taxes - Sec. 160.025. CREDIT FOR OTHER TAXES. A person is entitled...

Section 160.026. Limitation on Amount of Tax - Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding any other...

Subchapter C. Collection and Enforcement of Taxes

Section 160.041. Collection Procedure - Sec. 160.041. COLLECTION PROCEDURE. (a) The department, each agent of...

Section 160.042. Required Affidavits - Sec. 160.042. REQUIRED AFFIDAVITS. (a) A person obligated to pay...

Section 160.043. Payment by Seller - Sec. 160.043. PAYMENT BY SELLER. If the comptroller on an...

Section 160.044. Tax Receipts - Sec. 160.044. TAX RECEIPTS. (a) The comptroller shall prescribe the...

Section 160.045. Penalty - Sec. 160.045. PENALTY. (a) A person who fails to pay...

Section 160.046. Records - Sec. 160.046. RECORDS. (a) The seller of a taxable boat...

Subchapter D. Penalties

Section 160.061. Operation; Penalty - Sec. 160.061. OPERATION; PENALTY. (a) A person commits an offense...

Section 160.062. Penalty for Signing False Affidavits - Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS. (a) A person...

Subchapter E. Disposition of Taxes

Section 160.121. Amount of Tax Sent to Comptroller - Sec. 160.121. AMOUNT OF TAX SENT TO COMPTROLLER. (a) Except...

Section 160.122. Allocation of Revenue - Sec. 160.122. ALLOCATION OF REVENUE. The revenue from the taxes...

Chapter 162 - Motor Fuel Taxes

Subchapter A. General Provisions

Section 162.001. Definitions - Sec. 162.001. DEFINITIONS. In this chapter: (1) "Agricultural purpose" means...

Section 162.002. Tax Liability on Leased Vehicles - Sec. 162.002. TAX LIABILITY ON LEASED VEHICLES. (a) A user...

Section 162.003. Cooperative Agreements With Other States - Sec. 162.003. COOPERATIVE AGREEMENTS WITH OTHER STATES. (a) The comptroller...

Section 162.004. Motor Fuel Transportation: Required Documents - Sec. 162.004. MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS. (a) A person...

Section 162.005. Cancellation or Refusal of License - Sec. 162.005. CANCELLATION OR REFUSAL OF LICENSE. (a) The comptroller...

Section 162.006. Summary Suspension of License - Sec. 162.006. SUMMARY SUSPENSION OF LICENSE. (a) The comptroller may...

Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal - Sec. 162.007. ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL. (a)...

Section 162.008. Inspection of Premises and Records - Sec. 162.008. INSPECTION OF PREMISES AND RECORDS. For the purpose...

Section 162.009. Authority to Stop and Examine - Sec. 162.009. AUTHORITY TO STOP AND EXAMINE. To enforce this...

Section 162.010. Impoundment and Seizure - Sec. 162.010. IMPOUNDMENT AND SEIZURE. (a) If after examination or...

Section 162.011. Sale of Seized Property - Sec. 162.011. SALE OF SEIZED PROPERTY. (a) The comptroller may...

Section 162.012. Presumptions - Sec. 162.012. PRESUMPTIONS. (a) A person licensed under this chapter...

Section 162.0125. Duty to Keep Records - Sec. 162.0125. DUTY TO KEEP RECORDS. A person required to...

Section 162.013. Venue of Tax Collection Suits - Sec. 162.013. VENUE OF TAX COLLECTION SUITS. The venue of...

Section 162.014. Other Motor Fuel Taxes Prohibited - Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED. The taxes imposed...

Section 162.015. Additional Tax Applies to Inventories - Sec. 162.015. ADDITIONAL TAX APPLIES TO INVENTORIES. (a) On the...

Section 162.016. Importation and Exportation of Motor Fuel - Sec. 162.016. IMPORTATION AND EXPORTATION OF MOTOR FUEL. (a) A...

Subchapter B. Gasoline Tax

Section 162.101. Point of Imposition of Gasoline Tax - Sec. 162.101. POINT OF IMPOSITION OF GASOLINE TAX. (a) A...

Section 162.102. Tax Rate - Sec. 162.102. TAX RATE. The gasoline tax rate is 20...

Section 162.1025. Separate Statement of Tax Collected From Purchaser - Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.103. Backup Tax; Liability - Sec. 162.103. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.104. Exemptions - Sec. 162.104. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.105. Persons Required to Be Licensed - Sec. 162.105. PERSONS REQUIRED TO BE LICENSED. A person shall...

Section 162.106. Trip Permits - Sec. 162.106. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.107. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.107. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.108. License Application Procedure - Sec. 162.108. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.109. Issuance and Display of License - Sec. 162.109. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.110. Licenses and Trip Permits; Periods of Validity - Sec. 162.110. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.111. Bond and Other Security for Taxes - Sec. 162.111. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.112. License Holder Status List - Sec. 162.112. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.113. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.113. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.114. Returns and Payments - Sec. 162.114. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.115. Records - Sec. 162.115. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export - Sec. 162.1155. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE...

Section 162.116. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.116. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.117. Duties of Seller of Gasoline - Sec. 162.117. DUTIES OF SELLER OF GASOLINE. (a) A seller...

Section 162.118. Information Required on Distributor's Return - Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.119. Information Required on Importer's Return; Allowances - Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.120. Information Required on Terminal Operator's Return - Sec. 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.121. Information Required on Motor Fuel Transporter's Return - Sec. 162.121. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.122. Information Required on Exporter's Return and Payment of Tax on Exports - Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.123. Information Required on Blender's Return - Sec. 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.124. Information Required on Interstate Trucker's Return - Sec. 162.124. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.125. Refund or Credit for Certain Taxes Paid - Sec. 162.125. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.126. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.126. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.127. Claims for Refunds - Sec. 162.127. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.128. When Gasoline Tax Refund or Credit May Be Filed - Sec. 162.128. WHEN GASOLINE TAX REFUND OR CREDIT MAY BE...

Subchapter C. Diesel Fuel Tax

Section 162.201. Point of Imposition of Diesel Fuel Tax - Sec. 162.201. POINT OF IMPOSITION OF DIESEL FUEL TAX. (a)...

Section 162.202. Tax Rate - Sec. 162.202. TAX RATE. The diesel fuel tax rate is...

Section 162.2025. Separate Statement of Tax Collected From Purchaser - Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.203. Backup Tax; Liability - Sec. 162.203. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.204. Exemptions - Sec. 162.204. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.205. Persons Required to Be Licensed - Sec. 162.205. PERSONS REQUIRED TO BE LICENSED. (a) A person...

Section 162.206. Statement for Purchase of Dyed Diesel Fuel - Sec. 162.206. STATEMENT FOR PURCHASE OF DYED DIESEL FUEL. (a)...

Section 162.207. Trip Permits - Sec. 162.207. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.208. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.209. License Application Procedure - Sec. 162.209. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.210. Issuance and Display of License - Sec. 162.210. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.211. Licenses and Trip Permits; Periods of Validity - Sec. 162.211. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.212. Bond and Other Security for Taxes - Sec. 162.212. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.213. License Holder Status List - Sec. 162.213. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.214. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.215. Returns and Payments - Sec. 162.215. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.216. Records - Sec. 162.216. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export - Sec. 162.2165. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL...

Section 162.217. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.217. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.218. Duties of Seller of Diesel Fuel - Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL. (a) A...

Section 162.219. Information Required on Distributor's Return - Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.220. Information Required on Importer's Return; Allowances - Sec. 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.221. Information Required on Terminal Operator's Return - Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.222. Information Required on Motor Fuel Transporter's Return - Sec. 162.222. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports - Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.224. Information Required on Blender's Return - Sec. 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.225. Information Required on Interstate Trucker's Return - Sec. 162.225. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return - Sec. 162.226. INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S...

Section 162.227. Refund or Credit for Certain Taxes Paid - Sec. 162.227. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.228. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.228. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.229. Claims for Refunds - Sec. 162.229. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed - Sec. 162.230. WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY...

Section 162.231. Notice Regarding Dyed Diesel Fuel - Sec. 162.231. NOTICE REGARDING DYED DIESEL FUEL. A notice stating...

Section 162.232. Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices - Sec. 162.232. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS,...

Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel - Sec. 162.233. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL....

Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited - Sec. 162.234. ALTERATION OF DYE OR MARKER IN DYED DIESEL...

Section 162.235. Use of Dyed Fuel Prohibited - Sec. 162.235. USE OF DYED FUEL PROHIBITED. (a) A person...

Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax

Section 162.351. Tax Imposed; Sale of Fuel Delivered Into Fuel Supply Tank of Motor Vehicle - Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL...

Section 162.352. Tax Imposed; Delivery of Fuel Into Fuel Supply Tank of Motor Vehicle Not in Connection With Sale - Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY...

Section 162.353. Tax Rate; Unit of Measurement - Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate...

Section 162.354. Backup Tax; Liability - Sec. 162.354. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.355. Fuel Presumed Subject to Tax - Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX. (a) All compressed...

Section 162.356. Exemptions - Sec. 162.356. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.357. Dealer's License - Sec. 162.357. DEALER'S LICENSE. (a) A person may not sell...

Section 162.358. Interstate Trucker's License - Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An interstate trucker's license...

Section 162.359. License Application Procedure - Sec. 162.359. LICENSE APPLICATION PROCEDURE. An applicant for a license...

Section 162.360. Issuance and Display of License - Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.361. Bond and Other Security for Taxes - Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.362. Returns and Payments; Allowances - Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES. (a) A licensed dealer,...

Section 162.363. Records - Sec. 162.363. RECORDS. (a) A dealer shall keep a record...

Section 162.364. Duties of Persons Holding Tax Payments - Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a) A...

Section 162.365. Refund or Credit for Certain Taxes Paid - Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.366. Credit for Bad Debt or Nonpayment - Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A...

Section 162.367. Claims for Refunds - Sec. 162.367. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.368. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.369. When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed - Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS...

Subchapter E. Penalties and Offenses

Section 162.401. Failure to Pay Tax or File Report - Sec. 162.401. FAILURE TO PAY TAX OR FILE REPORT. (a)...

Section 162.402. Prohibited Acts; Civil Penalties - Sec. 162.402. PROHIBITED ACTS; CIVIL PENALTIES. (a) A person forfeits...

Section 162.403. Criminal Offenses - Sec. 162.403. CRIMINAL OFFENSES. Except as provided by Section 162.404,...

Section 162.404. Criminal Offenses: Special Provisions and Exceptions - Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS. (a) A...

Section 162.405. Criminal Penalties - Sec. 162.405. CRIMINAL PENALTIES. (a) An offense under Section 162.403(1),...

Section 162.406. Criminal Penalties: Corporations and Associations - Sec. 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS. (a) Except as...

Section 162.407. Venue of Criminal Prosecutions - Sec. 162.407. VENUE OF CRIMINAL PROSECUTIONS. The venue for a...

Section 162.408. Negation of Exception: Information, Complaint, or Indictment - Sec. 162.408. NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT. An...

Section 162.409. Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier - Sec. 162.409. ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER...

Section 162.410. Election of Offenses - Sec. 162.410. ELECTION OF OFFENSES. If a violation of a...

Subchapter F. Allocation of Taxes

Section 162.501. Tax Administration Fund - Sec. 162.501. TAX ADMINISTRATION FUND. (a) Before any other allocation...

Section 162.502. Allocation of Unclaimed Refundable Gasoline Taxes - Sec. 162.502. ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES. (a) On...

Section 162.5025. Allocation of Other Unclaimed Refundable Nondedicated Taxes - Sec. 162.5025. ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES. (a)...

Section 162.503. Allocation of Gasoline Tax - Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before...

Section 162.504. Allocation of Diesel Fuel Tax - Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or...

Section 162.5045. Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-Highway - Sec. 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL...

Section 162.506. Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax - Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL...

Chapter 163 - Sales and Use Taxation of Aircraft

Section 163.001. Certificated or Licensed Carriers - Sec. 163.001. CERTIFICATED OR LICENSED CARRIERS. (a) For purposes of...

Section 163.002. Resale of Aircraft - Sec. 163.002. RESALE OF AIRCRAFT. (a) For purposes of Section...

Section 163.003. Use of Aircraft - Sec. 163.003. USE OF AIRCRAFT. For purposes of the tax...

Section 163.004. No Presumption of Use - Sec. 163.004. NO PRESUMPTION OF USE. For purposes of the...

Section 163.005. No Imposition of Tax Following Out-of-State Use - Sec. 163.005. NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE. (a)...

Section 163.006. Certain Transactions Between Related Persons - Sec. 163.006. CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS. (a) For purposes...

Section 163.007. Aircraft Operated Under Fractional Ownership Programs - Sec. 163.007. AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS. No tax...

Section 163.008. No Imposition of Tax Under This Chapter - Sec. 163.008. NO IMPOSITION OF TAX UNDER THIS CHAPTER. Nothing...

Section 163.009. Conflicts With Other Law - Sec. 163.009. CONFLICTS WITH OTHER LAW. This chapter controls over...

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Texas Statutes Title 2 - State Taxation Subtitle E - Sales, Excise, and Use Taxes

Texas Statutes
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes