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Texas Statutes
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Tax Code
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Title 2. State Taxation
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Subtitle E. Sales, Excise, and Use Taxes
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Chapter 151. Limited Sales, Excise, and Use Tax
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Subchapter I. Reports, Payments, and Methods of Reporting
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Sec. 151.401. Tax Due Dates.
Sec. 151.402. Tax Report Dates.
Sec. 151.403. Who Must File A Report.
Sec. 151.405. Other Due Dates Set by Comptroller.
Sec. 151.406. Contents and Form of Report.
Sec. 151.407. Special Use Tax Reports.
Sec. 151.408. Accounting Basis for Reports.
Sec. 151.409. Reports and Payments: Where Made.
Sec. 151.410. Method of Reporting Sales Tax: General Rule.
Sec. 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount.
Sec. 151.412. Optional Method of Reporting: Percentage of Sales.
Sec. 151.413. Optional Method of Reporting: Small Grocers.
Sec. 151.414. "retail Grocer" Defined.
Sec. 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting.
Sec. 151.416. Commingled Receipts and Tax.
Sec. 151.417. Direct Payment of Tax by Purchaser.
Sec. 151.4171. Optional Reporting Method: Percentage-based.
Sec. 151.418. Issuance of Direct Payment Permit.
Sec. 151.419. Application for Direct Payment Permits: Qualifications.
Sec. 151.420. Revocation of Direct Payment Permit.
Sec. 151.421. Voluntary Relinquishment of Direct Payment Permit.
Sec. 151.422. Cancellation Or Termination of Direct Payment Permit: Duty of Permit Holder.
Sec. 151.423. Reimbursement to Taxpayer for Tax Collections.
Sec. 151.424. Discount for Prepayments.
Sec. 151.425. Forfeiture of Discount Or Reimbursement.
Sec. 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions.
Sec. 151.4261. Credit Or Reimbursement in Return Transactions.
Sec. 151.427. Deduction for Property On Which the Tax Is Paid and Held for Resale.
Sec. 151.428. Interest Charged by Retailer On Amounts of Taxes Financed.
Sec. 151.429. Tax Refunds for Enterprise Projects.
Sec. 151.4291. Tax Refunds for Defense Readjustment Projects.
Sec. 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices.
Sec. 151.430. Determination of Overpaid Amounts.
Sec. 151.4305. Tax Refunds for Oil Or Gas Severance Taxpayers.
Sec. 151.431. Sales and Use Tax Refund for Job Retention.
Sec. 151.432. Deductions of Tax On Ticket Or Admission Document to Amusement Service.
