Texas Tax Code Chapter 156 > Subchapter D – Reports and Payments
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§ 156.151 | Report and Payment |
§ 156.152 | Access to Books and Records |
§ 156.153 | Reimbursement for Tax Collection |
§ 156.154 | Refund |
§ 156.155 | Availability of Certain Taxpayer Information |
Terms Used In Texas Tax Code Chapter 156 > Subchapter D - Reports and Payments
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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.
- Month: means a calendar month. See Texas Government Code 312.011
- 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