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Texas Statutes, Title TX

Texas/Statutes

← All Texas coverage

Title TX, Tax Code

56 chapters · 2,122 sections in this title.

All chapters in Title TX2,122 Ch 151, Chapter 151266 Ch 171, Chapter 171168 Ch 162, Chapter 162124 Ch 23, Chapter 23100 Ch 154, Chapter 15499 Ch 111, Chapter 11192 Ch 11, Chapter 1187 Ch 155, Chapter 15570 Ch 351, Chapter 35162 Ch 321, Chapter 32160 Ch 152, Chapter 15259 Ch 6, Chapter 654 Ch 33, Chapter 3354 Ch 26, Chapter 2647

20 sections·Filtered byTitle TX✕Ch 182✕

Tex. Tax Code § 182.021 Definitions
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Sec. 182.021. DEFINITIONS. In this subchapter: (1) "Utility company" means a person: (A) who owns or operates a gas or water works, or water plant used for sale and distribution within an incorporated city or town in this state; or (B) who owns or operates an electric light or el…
Tex. Tax Code § 182.022 Imposition and Rate of Tax
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Sec. 182.022. IMPOSITION AND RATE OF TAX. (a) A tax is imposed on each utility company that makes a sale to an ultimate consumer in an incorporated city or town having a population of more than 1,000, according to the last federal census next preceding the filing of the report. (…
Tex. Tax Code § 182.023 Payment of Tax
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Sec. 182.023. PAYMENT OF TAX. Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor pays the tax. Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Tex. Tax Code § 182.024 Political Subdivisions
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Sec. 182.024. POLITICAL SUBDIVISIONS. No city or other political subdivision of this state may impose an occupation tax or charge of any sort on a utility company taxed under this subchapter. Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Tex. Tax Code § 182.025 Charges By A City

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Sec. 182.025. CHARGES BY A CITY. (a) An incorporated city or town may make a reasonable lawful charge for the use of a city street, alley, or public way by a public utility in the course of its business. (b) The total charges, however designated or measured, may not exceed two pe…

Tex. Tax Code § 182.026 Subchapter Not Applicable

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Sec. 182.026. SUBCHAPTER NOT APPLICABLE. (a) This subchapter does not apply to a utility company owned and operated by a city, town, county, water improvement district, or conservation district. (b) This subchapter does not: (1) affect collection of ad valorem taxes; or (2) impai…

Tex. Tax Code § 182.027 No Exemption

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Sec. 182.027. NO EXEMPTION. Notwithstanding anything to the contrary in Chapter 161, Utilities Code, this subchapter applies to a retail electric provider as defined in Section 31.002(17), Utilities Code, that is owned, operated, or controlled by an electric cooperative. Added by…

Tex. Tax Code § 182.081 Reports

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Sec. 182.081. REPORTS. (a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and October of each year. (b) A report must include a statement of the gross receipts from business done, as defined in this chapt…

Tex. Tax Code § 182.082 Tax Payments: Due Date

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Sec. 182.082. TAX PAYMENTS: DUE DATE. Except as provided in Section 182.083 of this code, the taxes imposed by this chapter are due and payable to the comptroller on the last day of January, April, July, and October of each year. Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, ef…

Tex. Tax Code § 182.083 Payment of Tax If Business Begun After Beginning of Quarter

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Sec. 182.083. PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING OF QUARTER. (a) Except as provided in Subsection (b) of this section, if a person taxed under this chapter begins business on or after the first day of the quarter, then in lieu of the gross receipts tax provided for …

Tex. Tax Code § 182.084 Additional Reports

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Sec. 182.084. ADDITIONAL REPORTS. The comptroller may require a person required to report under this chapter to supply additional or supplemental reports containing information necessary to compute the tax due. Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Tex. Tax Code § 182.085 Forms

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Sec. 182.085. FORMS. The comptroller shall prepare forms for use in making the reports required by this chapter. Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Tex. Tax Code § 182.086 Permit Required; Form of Permit

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Sec. 182.086. PERMIT REQUIRED; FORM OF PERMIT. (a) Each person taxed under this chapter must have a permit to transact business. (b) The comptroller shall issue the permit in a form prescribed by the attorney general. (c) A permit shows: (1) the name of the person to whom it is i…

Tex. Tax Code § 182.087 Application and Issuance of Permit

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Sec. 182.087. APPLICATION AND ISSUANCE OF PERMIT. (a) The comptroller shall prescribe the form of the application for the permit to transact business. (b) The application must show: (1) to the satisfaction of the comptroller the facts required under Section 182.086 of this code; …

Tex. Tax Code § 182.088 Suspension of Permit

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Sec. 182.088. SUSPENSION OF PERMIT. (a) If taxes due under this chapter are not paid before the expiration of 30 days after the due date, the comptroller shall mail a written notice to the delinquent taxpayer at the last known address stating that: (1) the tax is unpaid; and (2) …

Tex. Tax Code § 182.102 Penalty For Failure To File Report Or To Pay Tax

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Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX. (a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to file the…

Tex. Tax Code § 182.103 Suits

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Sec. 182.103. SUITS. (a) The attorney general shall bring suits to collect penalties under this chapter. (b) The courts of Travis County have concurrent jurisdiction of a violation under this chapter. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Tex. Tax Code § 182.104 Transacting Business Without A Permit: Penalty

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Sec. 182.104. TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY. (a) A person commits an offense if the person is required by Section 182.086 of this code to have a permit and the person transacts business without a valid permit. (b) An offense under Subsection (a) of this section i…

Tex. Tax Code § 182.121 Nature of Tax

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Sec. 182.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Tex. Tax Code § 182.122 Allocation of Tax

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Sec. 182.122. ALLOCATION OF TAX. Revenues collected under this chapter are allocated: (1) one-fourth to the foundation school fund; and (2) three-fourths to the general revenue fund. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg…