56 chapters · 2,122 sections in this title.
Tex. Tax Code § 151.421 Voluntary Relinquishment of Direct Payment Permit
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Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT. (a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished. (b) A direct payment permit and the direct payment agreement remain valid and en…
Tex. Tax Code § 151.422 Cancellation Or Termination of Direct Payment Permit: Duty of Permit Holder
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Sec. 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER. (a) On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under Section 151.421 of this code terminating a direct paym…
Tex. Tax Code § 151.423 Reimbursement To Taxpayer For Tax Collections
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Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement for the cost of collecting the taxes imposed by this chapter. The comptroller s…
Tex. Tax Code § 151.424 Discount For Prepayments
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Sec. 151.424. DISCOUNT FOR PREPAYMENTS. (a) A taxpayer who prepays the taxpayer's tax liability on the basis of a reasonable estimate of the tax liability for a quarter in which a prepayment is made or for a month in which a prepayment is made may deduct and withhold 1.25 percent…