Texas Statutes (Last Updated: January 4, 2014) |
OCCUPATIONS CODE |
Title 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT |
Subtitle D. OTHER AMUSEMENTS AND ENTERTAINMENT |
Chapter 2153. COIN-OPERATED MACHINES |
Subchapter I. STATE OCCUPATION TAX |
Sec. 2153.405. REFUND OR CREDIT PROHIBITED
Latest version.
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The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year for which the tax is imposed.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.