Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING |
§ 151.401. TAX DUE DATES |
§ 151.402. TAX REPORT DATES |
§ 151.403. WHO MUST FILE A REPORT |
§ 151.405. OTHER DUE DATES SET BY COMPTROLLER |
§ 151.406. CONTENTS AND FORM OF REPORT |
§ 151.407. SPECIAL USE TAX REPORTS |
§ 151.408. ACCOUNTING BASIS FOR REPORTS |
§ 151.409. REPORTS AND PAYMENTS: WHERE MADE |
§ 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE |
§ 151.411. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT |
§ 151.412. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES |
§ 151.413. OPTIONAL METHOD OF REPORTING: SMALL GROCERS |
§ 151.414. "RETAIL GROCER" DEFINED |
§ 151.415. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING |
§ 151.416. COMMINGLED RECEIPTS AND TAX |
§ 151.417. DIRECT PAYMENT OF TAX BY PURCHASER |
§ 151.4171. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED |
§ 151.418. ISSUANCE OF DIRECT PAYMENT PERMIT |
§ 151.419. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS |
§ 151.420. REVOCATION OF DIRECT PAYMENT PERMIT |
§ 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT |
§ 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER |
§ 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS |
§ 151.424. DISCOUNT FOR PREPAYMENTS |
§ 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT |
§ 151.426. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS |
§ 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS |
§ 151.427. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE |
§ 151.428. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED |
§ 151.429. TAX REFUNDS FOR ENTERPRISE PROJECTS |
§ 151.4291. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS |
§ 151.430. DETERMINATION OF OVERPAID AMOUNTS |
§ 151.431. SALES AND USE TAX REFUND FOR JOB RETENTION |
§ 151.432. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE |