§ 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
§ 151.4292 Tax Refund Pilot Program for Certain Persons Who Employ Apprentices
§ 151.430 Determination of Overpaid Amounts
§ 151.4305 Tax Refunds for Oil or Gas Severance Taxpayers
§ 151.431 Sales and Use Tax Refund for Job Retention
§ 151.432 Deductions of Tax On Ticket or Admission Document to Amusement Service
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Terms Used In Texas Tax Code Chapter 151 > Subchapter I - Reports, Payments, and Methods of Reporting

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month. See Texas Government Code 312.011
  • 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.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Property: means real and personal property. See Texas Government Code 311.005
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rule: includes regulation. See Texas Government Code 311.005
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005