Texas Statutes (Last Updated: January 4, 2014) |
OCCUPATIONS CODE |
Title 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT |
Subtitle A. GAMING |
Chapter 2001. BINGO |
Subchapter K. TAXES AND PRIZE FEES |
Sec. 2001.512. APPLICATION OF TAX LAWS
Latest version.
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(a) Subtitle B, Title 2, Tax Code, applies to the administration, collection, and enforcement of the gross rentals tax imposed under Section 2001.501 and the fee on prizes imposed under Section 2001.502 except as modified by this chapter.
(b) In applying the provisions of Subtitle B, Title 2, Tax Code, to the gross rentals tax imposed under Section 2001.501 and the fee on prizes imposed under Section 2001.502 only, the fee on prizes is treated as if it were a tax and the powers and duties assigned to the comptroller under that subtitle are assigned to the commission.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.