Texas Administrative Code

(a) Except as provided in subsection (b) of this section, motor vehicle sales and use tax is due upon the transfer of title to a motor vehicle between corporations or between a corporation and an individual or a partnership. Taxable transfers include those between parent and subs…

(a) All diplomatic missions and their members, including dependents, are required by federal law (22 U.S.C. Section 4303 ) to register all motor vehicles that they own or lease, with the United States Department of State, Office of Foreign Missions, Diplomatic Vehicle Office. (b)…

The motor vehicle sales and use tax is not due where an insurance company takes title to a motor vehicle as a result of a total loss settlement or a stolen vehicle which was later recovered, because the transaction in which an insurance company obtains title to a motor vehicle in…

(a) No refund is allowed for the annual occupation tax for a machine registered with the comptroller except as follows: (1) the taxpayer makes a written request to the comptroller for a refund prior to the beginning of the calendar year for which the tax permit was purchased and …

A credit is allowed to a person, firm, or corporation that, as a purchaser, has paid legally imposed sales or use tax to another state, including any political subdivision of that state, on a motor vehicle that later becomes subject to the Texas Motor Vehicle Use Tax. The credit …

Any person who repairs, maintains, or services any amusement machine for money or anything of value is required to possess a valid license issued by the comptroller, unless such person is engaged as an employee of an employer who possesses a valid license issued by the comptrolle…

(a) License holder, when used in this section, means a general business license holder, import license holder, or a repair license holder as these terms are defined in § 3.602 of this title (relating to Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Coin-operated amusement machine--Any kind of machine or device operated by or with a coin or other United States curre…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Gross receipts--The total sum of money derived from the operation of a coin-operated machine which vends music, skill,…

(a) Authority. The Texas Tax Code, § 111.0043 , authorizes the comptroller to subpoena a taxpayer's records from any person in possession of them. (b) Payment. (1) Certain third-party record keepers are entitled to receive payment for certain costs directly incurred in complying …

(a) Effective dates. (1) The provisions of this section apply to franchise tax reports originally due on or after January 1, 2014. (2) These provisions expire on December 31, 2026. The credits allowed under this section cannot be established on a report originally due after Decem…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2015, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Provisions. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. …

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective date. For reports originally due on or after January 1, 2008, the additional tax imposed by Tax Code, § 171.0011 , applies to a taxable entity which no longer has sufficient nexus with Texas to be subject to the franchise tax. All provisions of Tax Code, Chapter 171…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwi…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective date. Except as otherwise provided, the provisions of this section apply to franchise tax reports originally due on or after January 1, 2008. (b) Taxable and nontaxable entities. See § 3.581 of this title (relating to Margin: Taxable and Nontaxable Entities) for a l…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective date. This section applies to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Application for exemption. An entity that has not previously established an exemption from franchise tax with the comptroller must apply fo…

(a) Effective Date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, unless otherwise provided. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwi…

(a) Effective date. This section is effective January 1, 2016. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Beginning date-- (A) For a taxable entity that qualifie…

Concerns organized under the Electric Cooperative Corporation Act are not liable for the tax levied by the Texas Tax Code, § 182.022 . Notes 34 Tex. Admin. Code § 3.52 The provisions of this §3.52 adopted to be effective January 1, 1976.

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Gross receipts--Includes receipts from charges for services, products, or commodities that are supplied or sold to an …

(a) The comptroller has discretion to settle penalty or interest on a tax liability if the comptroller determines that the taxpayer exercised reasonable diligence to comply with the tax laws of this state. In determining whether a taxpayer has exercised reasonable diligence to co…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Charitable or eleemosynary organization--A nonprofit organization devoting all or substantially all of its activities …

(a) Affidavit. To purchase gasoline or diesel fuel less the state tax, a commercial transportation company that provides transportation services to a public school district in Texas must submit to the comptroller an affidavit stating: (1) that the company has contracted with a sp…

(a) Reports required. (1) A dyed diesel fuel bonded user with an average quarterly tax liability of $600 or less has the option to file reports each quarter or each year. After a dyed diesel fuel bonded user has selected a method of reporting, the method cannot be changed without…

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. (b) Electronic fil…

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. (b) Temperature ad…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Water-based diesel fuel--a combination of water, petroleum diesel fuel, emulsifier, and seasonal additives (when neces…

(a) Bad Debt Deductions. A licensed distributor, supplier, permissive supplier, or compressed natural gas and liquefied natural gas dealer may file a claim for refund on the monthly return of taxes paid on fuel that was sold on account that is later determined to be uncollectible…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bulk plant--A motor fuel storage and distribution facility that: (A) is not an Internal Revenue Service-approved (IRS-…

(a) Owners or operators of multiple farms, ranches, or similar tracts of land in the same vicinity may move farm tractors, combines, and similar self-propelled farm machinery over the public highways for the purpose of transferring the base of operation of the machinery. (b) Gaso…

(a) Manifest required. (1) A terminal operator or an operator of a bulk plant must give a shipping document or cargo manifest to the person who operates the barge, vessel, railroad tank car, or transport vehicle into which motor fuel is loaded at the terminal rack or bulk plant r…

(a) End User Number. A person who wants to use a signed statement to purchase dyed diesel fuel tax free for use in nonhighway equipment must apply to the comptroller for an End User Number. The comptroller will issue to a qualified applicant an End User Number with a prefix of DD…

(a) Who may qualify. A person entering Texas for commercial purposes with a motor vehicle that has two axles and a registered gross weight in excess of 26,000 pounds; or has three or more axles, or is used in combination and the registered gross weight of the combination exceeds …

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. The words and term…

(a) Definition. "Incidental travel" on the public highway means those infrequent and unscheduled trips that are insignificant to the total operation of the motor vehicle, and only for the purpose of transferring the base of operation or to travel to and from required maintenance …

(a) Definition. A transit company is a company that: (1) holds a franchise from a political subdivision or is owned or operated by a political subdivision; (2) has rates that are regulated by the political subdivision; and (3) uses vehicles designed for 12 or more passengers to t…

(a) Records Required. (1) A supplier and permissive supplier, as those terms are defined in Tax Code, § 162.001 , shall keep the shipping documents that relate to each receipt for distribution of gasoline or diesel fuel and shall keep records that show: (A) the number of gallons …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Commission--The Railroad Commission of Texas. (2) Operator--The person responsible under law or commission rules for t…

(a) Tax refund. A person who employs individuals who receive aid to families with dependent children, referred to as "employer" in this section, may apply for a refund of tax paid by the person to this state if the tax is administered by the comptroller and deposited to the credi…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Average taxable price of oil--The price of oil, certified by the comptroller, determined by adding the closing price o…

(a) Enhanced oil recovery projects. (1) Producers producing crude oil from an enhanced oil recovery project approved and certified by the Texas Railroad Commission may file with the comptroller an application for a reduced tax rate. (2) An application for taxation at the reduced …