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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle B. ENFORCEMENT AND COLLECTION |
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Chapter 111. COLLECTION PROCEDURES |
| Subchapter A. COLLECTION DUTIES AND POWERS |
| § 111.001. COMPTROLLER TO COLLECT TAXES |
| § 111.002. COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE |
| § 111.0021. APPLICATION TO OTHER TAXES AND FEES |
| § 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER |
| § 111.003. COMPTROLLER'S INVESTIGATIONS |
| § 111.0034. ADVANCED DATABASE SYSTEM FOR AUDITS |
| § 111.0035. ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS |
| § 111.0036. OUT-OF-STATE AUDITS |
| § 111.004. POWER TO EXAMINE RECORDS AND PERSONS |
| § 111.0041. RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS |
| § 111.0042. SAMPLING IN AUDITING; PROJECTING ASSESSMENTS |
| § 111.0043. GENERAL AUDIT AND PREHEARING POWERS |
| § 111.0044. SPECIAL PROCEDURES FOR THIRD-PARTY ORDERS AND SUBPOENAS |
| § 111.0045. USE OF OUTSIDE PERSONNEL; DELEGATION OF POWERS |
| § 111.00452. EMPLOYMENT OF INVESTIGATORS |
| § 111.00455. CONTESTED CASES CONDUCTED BY TAX DIVISION OF STATE OFFICE OF ADMINISTRATIVE HEARINGS |
| § 111.00457. INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS |
| § 111.0046. PERMIT OR LICENSE |
| § 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE |
| § 111.0048. REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION |
| § 111.0049. APPEALS |
| § 111.005. GOVERNMENTAL ENTITIES TO COOPERATE |
| § 111.006. CONFIDENTIALITY OF INFORMATION |
| § 111.007. CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION |
| § 111.0075. USE OF INFORMATION RELATING TO TAX AUDITS |
| § 111.008. DEFICIENCY DETERMINATION |
| § 111.0081. WHEN PAYMENT IS REQUIRED |
| § 111.009. REDETERMINATION |
| § 111.010. SUIT TO RECOVER TAXES |
| § 111.0102. SUIT CHALLENGING COLLECTION ACTION |
| § 111.011. TAX COLLECTIONS AND REPORTS BY BUSINESSES; ENFORCEMENT OF DUTIES |
| § 111.012. SECURITY FOR THE PAYMENT OF TAXES |
| § 111.013. EVIDENCE: TAX CLAIMS |
| § 111.014. EVIDENCE: COPIES OF GRAPHIC MATTER |
| § 111.015. REMEDIES CUMULATIVE |
| § 111.016. PAYMENT TO THE STATE OF TAX COLLECTIONS |
| § 111.017. SEIZURE AND SALE OF PROPERTY |
| § 111.018. NOTICE OF SALE OF SEIZED PROPERTY |
| § 111.019. SALE OF SEIZED PROPERTY; DISPOSITION OF PROCEEDS |
| § 111.020. TAX COLLECTION ON TERMINATION OF BUSINESS |
| § 111.021. NOTICE TO HOLDERS OF AND LEVY UPON ASSETS BELONGING TO DELINQUENT |
| § 111.022. JEOPARDY DETERMINATION |
| § 111.023. WRITTEN AUTHORIZATION |
| § 111.024. LIABILITY IN FRAUDULENT TRANSFERS |
| Subchapter B. TAX REPORTS AND PAYMENTS |
| § 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF PAYMENT |
| § 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED |
| § 111.052. FORM OF REPORT |
| § 111.053. FILING DATES: WEEKENDS AND HOLIDAYS |
| § 111.054. TIMELY FILING: MAIL DELIVERY |
| § 111.055. TIMELY FILING: DILIGENCE |
| § 111.056. FILING WITHIN 10 DAYS: PENALTY AND INTEREST |
| § 111.057. EXTENSION FOR FILING REPORT |
| § 111.058. FILING EXTENSION BECAUSE OF NATURAL DISASTER |
| § 111.059. OATH NOT REQUIRED |
| § 111.060. INTEREST ON DELINQUENT TAX |
| § 111.061. PENALTY ON DELINQUENT TAX OR TAX REPORTS |
| § 111.0611. PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION |
| § 111.062. ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN TAXES AND FEES |
| § 111.0625. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS |
| § 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS |
| § 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS |
| § 111.064. INTEREST ON REFUND OR CREDIT |
| Subchapter C. SETTLEMENTS, REFUNDS, AND CREDITS |
| § 111.101. SETTLEMENT |
| § 111.102. SETTLEMENT ON REDETERMINATION |
| § 111.103. SETTLEMENT OF PENALTY AND INTEREST ONLY |
| § 111.104. REFUNDS |
| § 111.1042. TAX REFUND: INFORMAL REVIEW |
| § 111.105. TAX REFUND: HEARING |
| § 111.107. WHEN REFUND OR CREDIT IS PERMITTED |
| § 111.108. RECOVERY OF REFUND OR CREDIT |
| § 111.109. TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN |
| § 111.110. TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION |
| Subchapter D. LIMITATIONS |
| § 111.201. ASSESSMENT LIMITATION |
| § 111.202. SUIT LIMITATION |
| § 111.203. AGREEMENTS TO EXTEND PERIOD OF LIMITATION |
| § 111.204. BEGINNING OF PERIOD OF LIMITATION |
| § 111.205. EXCEPTION TO ASSESSMENT LIMITATION |
| § 111.2051. ASSESSMENT WHEN REFUND CLAIMED |
| § 111.206. EXCEPTION TO LIMITATION: DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING |
| § 111.207. TOLLING OF LIMITATION PERIOD |
| Subchapter E. ASSIGNMENT OF TAX CLAIMS |
| § 111.251. ASSIGNMENT ON PAYMENT BY THIRD PERSON |
| § 111.252. NOTICE TO TAXPAYER |
| § 111.253. VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS |
| § 111.254. REASSIGNMENT |
| § 111.255. RECORDING OF ASSIGNMENT |
| Subchapter G. ADVANCED TECHNOLOGY EQUIPMENT |
| § 111.351. WIRELESS EQUIPMENT FOR AUDITORS |
| § 111.352. COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF |
| § 111.353. ADVANCED SCANNERS FOR FIELD OFFICES |