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