56 chapters · 2,122 sections in this title.
Tex. Tax Code § 155.184 Credit For Tax Paid
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Sec. 155.184. CREDIT FOR TAX PAID. (a) The comptroller may adopt rules providing for a credit or refund for tax paid on tobacco products if the tobacco products have become unfit for use or consumption or unsalable. (b) The comptroller may not allow a credit or refund under this …
Tex. Tax Code § 155.185 Deficiency Determination, Penalties, and Interest
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Sec. 155.185. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST. (a) If the comptroller has reasonable cause to believe that a tax report or the amount of tax is inaccurate, the comptroller may compute and determine the amount of tax, penalty, and interest to be paid from informa…
Tex. Tax Code § 155.186 Redetermination
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Sec. 155.186. REDETERMINATION. (a) A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination. If the person desires a hearing, the request for a hearing must be included in the written request for redeterminatio…
Tex. Tax Code § 155.201 Penalties
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Sec. 155.201. PENALTIES. (a) A person violates this chapter if the person: (1) is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter…