Title TX, Tax Code

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) …

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…

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.

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…

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.

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…

Sec. 183.001. DEFINITIONS. (a) The definitions in Section 1.04, Alcoholic Beverage Code, apply to this chapter. (b) In this chapter: (1) "Permittee" means a mixed beverage permittee, a private club registration permittee, a private club exemption certificate permittee, a private …

Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES. A tax at the rate of 6.7 percent is imposed on the gross receipts of a permittee received from the sale, preparation, or service of mixed beverages or from the sale, preparation, or service of ice or n…

Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For informational purposes only, a permittee may provide that each sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include: (…

Sec. 183.022. TAX RETURN DUE DATE. (a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month. (b) The return under this section shall be in a form prescribed by the comptroller and shall include a statement of the total gross taxable r…

Sec. 183.023. PAYMENT. (a) The tax due for the preceding month shall accompany the return and shall be payable to the state. (b) Except for the amounts allocated under Subsection (c) of this section or Subchapter C of this chapter, the comptroller shall deposit the revenue receiv…

Sec. 183.024. FAILURE TO PAY TAX OR FILE REPORT. (a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the r…

Sec. 183.025. SECURITY REQUIREMENT. (a) A permittee subject to the tax imposed by this subchapter must comply with the security requirements imposed by Chapter 151 except that a permittee is not required to comply with Section 151.253(b). (b) The total of bonds, certificates of d…

Sec. 183.026. AUDIT FREQUENCY. The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors: (1) reasonable and prudent account…

Sec. 183.027. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A permittee may withhold the payment of the tax under this subchapter on a portion of the gross receipts that remains unpaid by a purchaser if: (1) during the reporting period in which the mixed beverage is sold, the permittee …

Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic beverage sold, prepared, or served by a permittee in this state for the pur…

Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide that a sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include: (1) a statement that mixed beverage sales tax is included i…

Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month. (b) The return under this section must be in a form prescribed by the comptroller and must include a statement of the total sales and total …

Sec. 183.0422. PAYMENT. The tax due for the preceding month must accompany the return and must be payable to the state. Added by Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.

Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as otherwise provided by this section: (1) the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 is administered, collected, and enforced; and (2) Chapter 15…

Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later than the last day of the month following a calendar quarter, the comptroller shall calculate the total amount of taxes received under Subchapters B and B-1 during the quarter from permittees outside an incorporated mu…

Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of a tax imposed by this chapter, the comptroller's rule prevails. A conflictin…

Sec. 183.053. ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS. The comptroller shall deposit one percent of the taxes received under Subchapters B and B-1 to the credit of the specialty court account established under Section 133.121, Local Government Code. Mon…

Sec. 183.054. ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT PROGRAM FUND. The comptroller shall deposit an amount of money equal to one percent of the revenue received under Subchapters B and B-1 to the credit of the sexual assault program fund established under Section 420.008…

Sec. 191.081. DEFINITION. In this subchapter, "oil well service" means cementing the casing seat of an oil or gas well, shooting, fracturing, or acidizing the sands or other formations of the earth in an oil or gas well, or surveying or testing the sands or other formations or th…

Sec. 191.082. TAX IMPOSED. (a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who: (1) owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service; or (2…

Sec. 191.083. TAX RATE. The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable value at the well of material used, consumed, or expended in or incorporated into the well. Acts 1981, 67th Leg., p. …

Sec. 191.084. REPORT AND TAX PAYMENT. (a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month. (b) The comptroller shall prescribe and furnish the form for the report. (c) The person subject to the tax shall pay t…

Sec. 191.085. RECORD. (a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires. (b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general. Acts 1…

Sec. 191.086. PENALTY. A person who violates this subchapter forfeits and shall pay to the state a penalty of not less than $25 nor more than $500. A separate offense is committed each day on which a violation occurs. Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1…

Sec. 191.087. FAILURE TO FILE REPORT OR PAY TAX. (a) If a person taxed under this subchapter fails to file a report required by this subchapter or to pay the tax imposed by this subchapter when due, the person forfeits five percent of the amount of tax due as a penalty. If the pe…

Sec. 191.088. STATE TAX LIEN. The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to other existing liens, contract or statutory, legal or equitable, on all property of the person used in t…

Sec. 191.089. PERMIT REQUIRED. A person subject to the tax imposed by this subchapter shall acquire the permit required by Section 182.086 of this code. Application, issuance, and suspension of the permit are subject to Sections 182.087 and 182.088 of this code. Acts 1981, 67th L…

Sec. 191.101. TAX RECEIPT AS PERMIT. (a) The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law. (b) A person may not receive a permit to do or continue to do business in this state until the person pays the tax i…

Sec. 191.102. DISPLAY OF PERMIT; PENALTY. (a) A person commits an offense if the person, without displaying the receipt for the tax imposed by this chapter, engages in a business taxed under this chapter. (b) An offense under this section is a misdemeanor punishable by a fine of …

Sec. 191.121. NATURE OF TAX. A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 191.122. ALLOCATION OF TAX. One-fourth of the revenue collected under this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the credit of the general revenue fund. Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982. A…

Sec. 201.001. DEFINITIONS. In this chapter: (1) "Casinghead gas" means gas or vapor indigenous to an oil stratum and produced from the stratum with oil. (2) "Condensate" means liquid hydrocarbon that is or can be recovered from gas by a separator, but does not include liquid hydr…

Sec. 201.002. MEASUREMENT OF VOLUME OF GAS. The provisions of Section 91.052 of the Standard Gas Measurement Law, Subchapter C, Chapter 91, Natural Resources Code, apply to this code. Acts 1982, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. TAX IMPOSED

Sec. 201.051. TAX IMPOSED. There is imposed a tax on each producer of gas. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 201.052. RATE OF TAX. (a) The tax imposed by this chapter is at the rate of 7.5 percent of the market value of gas produced and saved in this state by the producer. (b) Repealed by Acts 2001, 77th Leg., ch. 1263, Sec. 84(3), eff. October 1, 2001. Acts 1981, 67th Leg., p. 172…

Sec. 201.053. GAS NOT TAXED. The tax imposed by this chapter does not apply to gas: (1) injected into the earth in this state, unless sold for that purpose; (2) produced from oil wells with oil and lawfully vented or flared; (3) used for lifting oil, unless sold for that purpose;…

Sec. 201.054. TAX ON LIQUID HYDROCARBONS. (a) There is imposed on each producer a tax on the market value of liquid hydrocarbons, other than condensate, recovered from gas produced in the state by a producer. (b) The rate of the tax imposed by this section is the same as the rate…

Sec. 201.055. TAX ON CONDENSATE. (a) There is imposed on each producer a tax measured by the amount of condensate recovered from gas produced in this state by a producer. (b) The tax imposed by this section is at the same rate as the rate of the tax imposed on oil by Section 202.…

Sec. 201.057. TEMPORARY EXEMPTION OR TAX REDUCTION FOR CERTAIN HIGH-COST GAS. (a) In this section: (1) "Commission" means the Railroad Commission of Texas. (2) "High-cost gas" means high-cost natural gas as described by Section 107, Natural Gas Policy Act of 1978 (15 U.S.C. Secti…

Sec. 201.058. TAX EXEMPTIONS. (a) The exemptions described by Sections 202.056, 202.057, and 202.060 apply to the taxes imposed by this chapter as authorized by and subject to the certifications and approvals required by those sections. (b) Operators increasing production by mark…