Title TX, Tax Code

Sec. 171.9202. QUALIFIED RESEARCH EXPENSE. (a) In this subchapter, "qualified research expense" means, subject to this section, the portion of the amount reported by a taxable entity as the entity's total qualified research expenses on line 48 of Form 6765, that is attributable t…

Sec. 171.9203. ELIGIBILITY FOR CREDIT. A taxable entity is eligible for a credit against the tax imposed under this chapter in the amount and under the conditions provided by this subchapter. Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.

Sec. 171.9204. AMOUNT OF CREDIT. (a) Except as provided by Subsections (b), (c), and (d), the credit for any report equals 8.722 percent of the difference between: (1) the qualified research expenses incurred during the period on which the report is based; and (2) 50 percent of t…

Sec. 171.9205. CREDIT FOR CERTAIN TAXABLE ENTITIES THAT OWE NO TAX. (a) A taxable entity that incurs qualified research expenses during a period for which the entity is not required to pay the tax imposed by this chapter under Section 171.001(d) or 171.002(d) may calculate the am…

Sec. 171.9206. COMBINED REPORTING. (a) A credit under this subchapter for qualified research expenses incurred by a member of a combined group must be claimed on the combined report required by Section 171.1014 for the group, and the combined group is the taxable entity for purpo…

Sec. 171.9207. LIMITATION. The total credit claimed under this subchapter for a report, including the amount of any carryforward under Section 171.9208, may not exceed 50 percent of the amount of tax due for the report before any other applicable tax credits. Added by Acts 2025, …

Sec. 171.9208. CARRYFORWARD. (a) If a taxable entity is eligible for a credit that exceeds the limitation under Section 171.9207, the entity may carry the unused credit forward for not more than 20 consecutive reports. (b) Credits, including credit carryforwards, are considered u…

Sec. 171.9209. ASSIGNMENT PROHIBITED. A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction. Added…

Sec. 171.9210. APPLICATION FOR CREDIT. Except as provided by Section 171.9205(c), a taxable entity must apply for a credit under this subchapter on or with the report for the period for which the credit is claimed. Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1…

Sec. 171.9211. RULES. The comptroller may adopt rules and forms necessary to implement this subchapter. Added by Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206), Sec. 1, eff. January 1, 2026.

Sec. 171.9212. REPORTING OF ESTIMATES. (a) Before the beginning of each regular session of the legislature, the comptroller shall submit to the legislature and the governor estimates of: (1) the total number of taxable entities that applied credits under this subchapter against t…

Sec. 171.9213. DEPOSIT OF CERTAIN REVENUE. Notwithstanding any other law, for each state fiscal year, the comptroller shall deposit to the credit of the property tax relief fund an amount of revenue received from the tax imposed under this chapter sufficient to offset any decreas…

Sec. 172.101. DEFINITIONS. (a) Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171. (b) In this chapter: (1) "Certified historic structure" means a property in this state that is: (A) listed individually in the National Register of Hist…

Sec. 172.102. ELIGIBLE COSTS AND EXPENSES. (a) Subject to Subsections (b) and (c), in this chapter, "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code. Text of subsection effective until January 01, 2035…

Sec. 172.103. ELIGIBILITY FOR CREDIT. An entity is eligible to apply for a credit in the amount and under the conditions and limitations provided by this chapter against the taxes imposed under Chapter 171 of this code and, as provided by Section 172.109(e), Chapters 221, 222, 22…

Sec. 172.104. QUALIFICATION. An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this chapter if: (1) the rehabilitated certified historic structure is placed in service on or…

Sec. 172.105. CERTIFICATION OF ELIGIBILITY. (a) Before claiming, selling, or assigning a credit under this chapter, the entity that incurred the eligible costs and expenses in the rehabilitation of a certified historic structure must request from the commission a certificate of e…

Sec. 172.106. AMOUNT OF CREDIT; LIMITATIONS. (a) The total amount of the credit under this chapter with respect to the rehabilitation of a single certified historic structure that may be claimed may not exceed 25 percent of the total eligible costs and expenses incurred in the ce…

Sec. 172.107. CARRYFORWARD. (a) If an entity is eligible for a credit that exceeds the limitation under Section 172.106(b), the entity may carry the unused credit forward for not more than five consecutive reports. (b) A carryforward is considered the remaining portion of a credi…

Sec. 172.108. APPLICATION FOR CREDIT. (a) An entity must apply for a credit under this chapter on or with the report for the period for which the credit is claimed. (b) An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility is…

Sec. 172.109. SALE OR ASSIGNMENT OF CREDIT. (a) An entity that incurs eligible costs and expenses may sell or assign all or part of the credit that may be claimed for those costs and expenses to one or more entities, and any entity to which all or part of the credit is sold or as…

Sec. 172.110. RULES. The commission and the comptroller shall adopt rules necessary to implement this chapter. Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 17…

Sec. 181.001. TAX IMPOSED. (a) A tax is imposed on a person who: (1) manufactures or produces cement in, or imports cement into, the state; and (2) distributes or sells the cement in intrastate commerce or uses the cement in the state. (b) The tax is computed on the amount of cem…

Sec. 181.002. RATE OF TAX. The rate of the tax imposed by this chapter is $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement. Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 181.003. PAYMENT OF TAX. (a) The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office. (b) The tax payment is due on the 25th day of each month, and the amount of the tax is computed on the amount of busine…

Sec. 181.004. EXEMPTION: INTERSTATE COMMERCE. The tax imposed by this chapter is not computed on an interstate distribution or sale of cement. Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. REPORTS AND RECORDS

Sec. 181.051. REPORT. On or before the 25th day of each month, a person on whom the tax is imposed by this chapter shall file with the comptroller a report stating: (1) the amount of taxable cement distributed, sold, or used by the person during the preceding month; (2) the amoun…

Sec. 181.052. RECORDS. (a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept. (b) The record is an open record to the comptroller and the attorney gener…

Sec. 181.101. INTEREST ON DELINQUENT TAXES. A tax imposed by this chapter that is delinquent draws interest as provided by Section 111.060 of this code. Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 181.102. TAX LIEN. The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter. The lien is on the property used in the business of distributing, selling, or using cement by the person on whom …

Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION. (a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter. (b) The attorney general may…

Sec. 181.104. PENALTY. (a) A person on whom the tax is imposed by this chapter and who fails to file a report as required by this chapter or does not pay the tax when it is due forfeits to the state a penalty of five percent of the amount of tax delinquent. (b) If the report requ…

Sec. 181.105. CRIMINAL PENALTY. (a) A person who violates a provision of this chapter commits an offense. (b) An offense under this section is punishable by a fine of not less than $25 nor more than $1,000. A separate offense is committed each day a violation occurs. Acts 1981, 6…

Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES. A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter. Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. CLASSIFICATION OF TAX AND ALLOCAT…

Sec. 181.201. OCCUPATION TAX. The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 181.202. ALLOCATION OF TAX REVENUE. One-fourth of the revenue from the tax imposed by this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the general revenue fund. Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.…

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…

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. (…

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.

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.

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…

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…

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…

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…

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…

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 …