§ 142.001 Title
§ 142.002 Definitions
§ 142.003 Legislative Finding
§ 142.004 Negotiations
§ 142.005 Authority to Enter Into Agreement
§ 142.0055 Rules
§ 142.006 Relationship to State Law
§ 142.007 Agreement Requirements
§ 142.008 Cooperating Sovereigns
§ 142.009 Limited Binding and Beneficial Effect
§ 142.010 Seller and Third Party Liability
§ 142.011 Settlement of Tax, Penalty, and Interest
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Tax Code Chapter 142 - Simplified Sales and Use Tax Administration Act

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Dependent: A person dependent for support upon another.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Rule: includes regulation. See Texas Government Code 311.005
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Trustee: A person or institution holding and administering property in trust.
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005