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Chapter 181 - Cement Production Tax
Subchapter A. Tax
Section 181.001. Tax Imposed - Sec. 181.001. TAX IMPOSED. (a) A tax is imposed on...
Section 181.002. Rate of Tax - Sec. 181.002. RATE OF TAX. The rate of the tax...
Section 181.003. Payment of Tax - Sec. 181.003. PAYMENT OF TAX. (a) The person on whom...
Section 181.004. Exemption: Interstate Commerce - Sec. 181.004. EXEMPTION: INTERSTATE COMMERCE. The tax imposed by this...
Subchapter B. Reports and Records
Section 181.051. Report - Sec. 181.051. REPORT. On or before the 25th day of...
Section 181.052. Records - Sec. 181.052. RECORDS. (a) A person on whom the tax...
Subchapter C. Enforcement
Section 181.101. Interest on Delinquent Taxes - Sec. 181.101. INTEREST ON DELINQUENT TAXES. A tax imposed by...
Section 181.102. Tax Lien - Sec. 181.102. TAX LIEN. The state has a prior lien...
Section 181.103. Prohibition on Delinquent Taxpayer; Injunction - Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION. (a) A person...
Section 181.104. Penalty - Sec. 181.104. PENALTY. (a) A person on whom the tax...
Section 181.105. Criminal Penalty - Sec. 181.105. CRIMINAL PENALTY. (a) A person who violates a...
Subchapter D. Restriction on Municipalities
Section 181.151. Restriction on Taxing Authority of Municipalities - Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES. A municipal...
Subchapter E. Classification of Tax and Allocation of Revenue
Section 181.201. Occupation Tax - Sec. 181.201. OCCUPATION TAX. The tax imposed by this chapter...
Section 181.202. Allocation of Tax Revenue - Sec. 181.202. ALLOCATION OF TAX REVENUE. One-fourth of the revenue...
Chapter 182 - Miscellaneous Gross Receipts Taxes
Subchapter B. Utility Companies
Section 182.021. Definitions - Sec. 182.021. DEFINITIONS. In this subchapter: (1) "Utility company" means...
Section 182.022. Imposition and Rate of Tax - Sec. 182.022. IMPOSITION AND RATE OF TAX. (a) A tax...
Section 182.023. Payment of Tax - Sec. 182.023. PAYMENT OF TAX. Only one utility company pays...
Section 182.024. Political Subdivisions - Sec. 182.024. POLITICAL SUBDIVISIONS. No city or other political subdivision...
Section 182.025. Charges by a City - Sec. 182.025. CHARGES BY A CITY. (a) An incorporated city...
Section 182.026. Subchapter Not Applicable - Sec. 182.026. SUBCHAPTER NOT APPLICABLE. (a) This subchapter does not...
Section 182.027. No Exemption - Sec. 182.027. NO EXEMPTION. Notwithstanding anything to the contrary in...
Subchapter E. Tax Collections and Business Permits
Section 182.081. Reports - Sec. 182.081. REPORTS. (a) A person required to pay a...
Section 182.082. Tax Payments: Due Date - Sec. 182.082. TAX PAYMENTS: DUE DATE. Except as provided in...
Section 182.083. Payment of Tax if Business Begun After Beginning of Quarter - Sec. 182.083. PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING...
Section 182.084. Additional Reports - Sec. 182.084. ADDITIONAL REPORTS. The comptroller may require a person...
Section 182.085. Forms - Sec. 182.085. FORMS. The comptroller shall prepare forms for use...
Section 182.086. Permit Required; Form of Permit - Sec. 182.086. PERMIT REQUIRED; FORM OF PERMIT. (a) Each person...
Section 182.087. Application and Issuance of Permit - Sec. 182.087. APPLICATION AND ISSUANCE OF PERMIT. (a) The comptroller...
Section 182.088. Suspension of Permit - Sec. 182.088. SUSPENSION OF PERMIT. (a) If taxes due under...
Subchapter F. Penalties
Section 182.102. Penalty for Failure to File Report or to Pay Tax - Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO...
Section 182.103. Suits - Sec. 182.103. SUITS. (a) The attorney general shall bring suits...
Section 182.104. Transacting Business Without a Permit: Penalty - Sec. 182.104. TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY. (a) A...
Subchapter G. Nature and Allocation of Tax
Section 182.121. Nature of Tax - Sec. 182.121. NATURE OF TAX. A tax imposed by this...
Section 182.122. Allocation of Tax - Sec. 182.122. ALLOCATION OF TAX. Revenues collected under this chapter...
Chapter 183 - Mixed Beverage Taxes
Subchapter A. General Provisions
Section 183.001. Definitions - Sec. 183.001. DEFINITIONS. (a) The definitions in Section 1.04, Alcoholic...
Subchapter B. Mixed Beverage Gross Receipts Tax
Section 183.021. Tax Imposed on Gross Receipts of Permittee From Mixed Beverages - Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM...
Section 183.0212. Separate Disclosure of Tax Allowed - Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For informational...
Section 183.022. Tax Return Due Date - Sec. 183.022. TAX RETURN DUE DATE. (a) A permittee shall...
Section 183.023. Payment - Sec. 183.023. PAYMENT. (a) The tax due for the preceding...
Section 183.024. Failure to Pay Tax or File Report - Sec. 183.024. FAILURE TO PAY TAX OR FILE REPORT. (a)...
Section 183.025. Security Requirement - Sec. 183.025. SECURITY REQUIREMENT. (a) A permittee subject to the...
Section 183.026. Audit Frequency - Sec. 183.026. AUDIT FREQUENCY. The comptroller shall have the discretion...
Section 183.027. Credits and Refunds for Bad Debts - Sec. 183.027. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A...
Subchapter B. -1. Mixed Beverage Sales Tax
Section 183.041. Tax Imposed on Sales of Mixed Beverages and Related Items - Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND...
Section 183.042. Disclosure of Tax - Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide that...
Section 183.0421. Tax Return Due Date - Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall...
Section 183.0422. Payment - Sec. 183.0422. PAYMENT. The tax due for the preceding month...
Section 183.043. Applicability of Other Law - Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as otherwise...
Subchapter C. Disposition of Proceeds
Section 183.051. Mixed Beverage Tax Clearance Fund - Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later...
Section 183.052. Conflict of Rules - Sec. 183.052. CONFLICT OF RULES. If a rule or policy...
Section 183.053. Allocation of Certain Revenue for Certain Specialty Court Programs - Sec. 183.053. ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT...