reglab/housing_qa huggingface dataset:
TX Tax Code § 151.428 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. Reports, Payments, and Methods of Reporting|Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed

Sec. 151.428.  INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED.  (a)  A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the amount of the credit extended for the payment of the sales price of the item and the amount of all sales taxes, and who remits the tax and files tax reports to the comptroller on the basis of the cash system of accounting, shall pay to the comptroller at the time of making each tax report under this chapter an amount calculated according to whichever of the following yields the greater amount:(1)  one-half of the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed;  or(2)(A) the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed, less(B)  an amount of interest or time price differential at a rate of nine percent per year received on credit extended by the retailer to the purchaser for the payment of the sales tax.(b)  The deduction provided by Paragraph (B) of Subdivision (2) of Subsection (a) of this section is allowed only if the rate of interest or time price differential charged by the retailer on the credit extended for payment of the sales tax and the method of computing the interest or the time price differential are uniform with the rate charged by the retailer on the credit extended on the sales price and the method of computing the interest or time price differential.(c)  The reporting, collection, refund, and penalty provisions of this chapter and Subtitle B of this title  apply to the payments required by this section, except that Sections 151.423 and 151.424 of this code do not apply to this section.(d)  The payments required by this section are in addition to other taxes imposed by this chapter, Chapter 321 of this code, Subchapter I, Chapter 451, Transportation Code, and Subchapter I, Chapter 452, Transportation Code.(e)  The revenue received under this section is allocated as provided by Section 151.801 of this code.|Added by Acts 1983, 68th Leg., p. 1039, ch. 235, art. 7, Sec. 3(a), eff. Sept. 1, 1983.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(2), eff. Aug. 28, 1989;  Acts 1997, 75th Leg., ch. 165, Sec. 30.250, eff. Sept. 1, 1997.|
TX Tax Code § 151.430 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. Reports, Payments, and Methods of Reporting|Section 151.430. Determination of Overpaid Amounts

Sec. 151.430.  DETERMINATION OF OVERPAID AMOUNTS.  (a)  This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for use in this state and has remitted tax on those items in error to this state or has paid tax on those items in error to a retailer holding a permit under this chapter.(b)  A person to whom this section applies may compute the amount of overpayment by use of a projection based on a sampling of transactions.  The sampling method used must comply with generally accepted sampling methods as approved by the comptroller.(c)  The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more sales tax returns or by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.(d)  The person must record the method by which the projection and computation were performed and must make available on request by the comptroller the records on which the projection and computation were based.(e)  The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.|Added by Acts 1999, 76th Leg., ch. 457, Sec. 3, eff. Oct. 1, 1999.|
TX Tax Code § 151.4305 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. Reports, Payments, and Methods of Reporting|Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers

Sec. 151.4305.  TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.  (a)  Notwithstanding Section 111.104(b), a person who files a report under Section 201.203, 201.2035, 202.201, or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.(b)  The comptroller by rule may provide additional procedures for claiming a refund under this section.|Added by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 151.431 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. Reports, Payments, and Methods of Reporting|Section 151.431. Sales and Use Tax Refund for Job Retention

Sec. 151.431.  SALES AND USE TAX REFUND FOR JOB RETENTION.  (a)  A qualified business operating in the jurisdiction of the nominating governmental entity for at least three consecutive years may apply for and be granted a onetime refund of sales and use tax paid by the qualified business after certification of the qualified business as provided by Subsection (b) of this section to a vendor or directly to the state for the purchase of equipment or machinery sold to the business for use in an enterprise project if the governing body or bodies certify to the comptroller that the business is retaining 10 or more jobs held by qualified employees during the year.  For the purposes of this subsection "job" means an existing employment position of a qualified business that has provided employment to a qualified employee of at least 1,820 hours annually.(b)  Only qualified businesses that have been certified as eligible for a refund under this section by the governing body or bodies to the comptroller, including certification of the number of jobs retained, are entitled to the refund.(c)  Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(10).(d)  The total amount of the onetime refund that a qualified business may apply for may not exceed $500 for each qualified employee retained, up to a limit of $5,000 for each qualified business.(e)  In this section:(1)  "Enterprise zone" and "qualified employee" have the meanings assigned to those terms by Section 2303.003, Government Code.(2)  "Governing body" means the governing body of a municipality or county that applied to have the project or activity of a qualified business designated as an enterprise project under Section 2303.405, Government Code.(3)  "Qualified business" means a person that is certified as a qualified business under Section 2303.402, Government Code.|Added by Acts 1989, 71st Leg., ch. 1106, Sec. 23, eff. Sept. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 268, Sec. 42, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.58, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.29, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 814, Sec. 3.56, 3.57, 6.01(10), eff. Sept. 1, 2003.|
TX Tax Code § 151.432 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. Reports, Payments, and Methods of Reporting|Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service

Sec. 151.432.  DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE.  (a)  A reseller of a ticket or admission document to an amusement service may deduct from taxable sales reported the adjusted value of the ticket or admission document purchased for resale from a non-permitted purchaser of the ticket or admission document if:(1)  the taxes imposed by this chapter were paid by the purchaser and the purchaser does not hold a permit issued under this chapter;(2)  language on the ticket or admission document purchased for resale states that all taxes have been included in the price of the ticket or admission document;(3)  the ticket or admission document for which a deduction is claimed was not purchased tax-free by use of a resale or exemption certificate;  and(4)  the ticket or admission document is actually resold.(b)  The reseller's books and records must be kept in accordance with the requirements of Section 151.025 and must:(1)  identify the non-permitted purchaser;(2)  document the face value of any ticket or admission document purchased by a non-permitted purchaser;(3)  document that sales tax was included in a ticket or admission document purchased by a non-permitted purchaser;(4)  document the sale of the ticket or admission document;  and(5)  account for any remaining inventory of unsold tickets or admission documents.(c)  The reseller may satisfy Subsection (b)(3) by retaining a reproduction of a ticket or admission document to the amusement service.(d)  In this section, "adjusted value of a ticket or admission document" means the face value of the ticket or admission document, less the included state or local sales or use taxes.|Added by Acts 1997, 75th Leg., ch. 1099, Sec. 1, eff. Oct. 1, 1997.|
TX Tax Code § 151.461 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.461. Definitions

Sec. 151.461.  DEFINITIONS.  In this subchapter:(1)  "Brewer" means a person required to hold a brewer's license under Chapter 62, Alcoholic Beverage Code.(1-a)  "Brewpub" means a brewpub for which a person holds a brewpub license under Chapter 74, Alcoholic Beverage Code.(2)  "Distributor" means a person required to hold:(A)  a general distributor's license under Chapter 64, Alcoholic Beverage Code; or(B)  a branch distributor's license under  Chapter 66, Alcoholic Beverage Code.(3)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.(4)  "Package store local distributor" means a person required to hold:(A)  a package store permit under Chapter 22, Alcoholic Beverage Code; and(B)  a local distributor's permit under Chapter 23, Alcoholic Beverage Code.(5)  "Retailer" means a person required to hold:(A)  a wine and malt beverage retailer's permit under Chapter 25, Alcoholic Beverage Code;(B)  a wine and malt beverage retailer's off-premise permit under Chapter 26, Alcoholic Beverage Code;(C)  a nonprofit entity temporary event permit under Chapter 30, Alcoholic Beverage Code;(D)  a mixed beverage permit under Chapter 28, Alcoholic Beverage Code;(E)  a private club registration permit under Chapter 32, Alcoholic Beverage Code;(F)  a certificate issued to a fraternal or veterans organization under Section 32.11, Alcoholic Beverage Code;(G)  a retail dealer's on-premise license under Chapter 69, Alcoholic Beverage Code;(H)  a retail dealer's off-premise license under Chapter 71, Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22, Alcoholic Beverage Code; or(I)  a brewpub license under Chapter 74, Alcoholic Beverage Code.(6)  "Wholesaler" means a person required to hold:(A)  a winery permit under Chapter 16, Alcoholic Beverage Code;(B)  a wholesaler's permit under Chapter 19, Alcoholic Beverage Code; or(C)  a general Class B wholesaler's permit under Chapter 20, Alcoholic Beverage Code.|Transferred, redesignated and amended from Tax Code, Section 151.433 by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.Amended by: Acts 2017, 85th Leg., R.S., Ch. 1107 (H.B. 4042), Sec. 2, eff. September 1, 2017.Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 3, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 398, eff. September 1, 2021.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 19.003, eff. September 1, 2021.|
TX Tax Code § 151.463 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.463. Rules

Sec. 151.463.  RULES.  The comptroller may adopt rules to implement this subchapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.464 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.464. Confidentiality

Sec. 151.464.  CONFIDENTIALITY. Except as provided by Section 111.006, information contained in a report required to be filed by this subchapter is confidential and not subject to disclosure under Chapter 552, Government Code.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.465 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.465. Applicability to Certain Brewers

Sec. 151.465.  APPLICABILITY TO CERTAIN BREWERS.  This subchapter applies only to a brewer permitted under Chapter 12A, Alcoholic Beverage Code.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 533 (S.B. 516), Sec. 3, eff. June 14, 2013.|
TX Tax Code § 151.466 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.466. Applicability to Certain Brewers

Sec. 151.466.  APPLICABILITY TO CERTAIN BREWERS.  This subchapter applies only to a brewer licensed under Chapter 62A, Alcoholic Beverage Code.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 534 (S.B. 517), Sec. 3, eff. June 14, 2013.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 400, eff. September 1, 2021.|
TX Tax Code § 151.4661 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.4661. Applicability to Certain Brewpubs

Sec. 151.4661.  APPLICABILITY TO CERTAIN BREWPUBS.  This subchapter applies only to a brewpub that engages in activities authorized by Section 74.08, Alcoholic Beverage Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 5, eff. September 1, 2019.|
TX Tax Code § 151.467 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.467. Suspension or Cancellation of Permit

Sec. 151.467.  SUSPENSION OR CANCELLATION OF PERMIT. If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may suspend or cancel one or more permits issued to the person under Section 151.203.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.468 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.468. Civil Penalty; Criminal Penalty

Sec. 151.468.  CIVIL PENALTY; CRIMINAL PENALTY.  (a)  If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under Section 151.703(d) or 151.709.(b)  In addition to the penalties imposed under Subsection (a), a brewer, brewpub, wholesaler, distributor, or package store local distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the brewer, brewpub, wholesaler, distributor, or package store local distributor:(1)  violates this subchapter; or(2)  violates a rule adopted to administer or enforce this subchapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.02, eff. October 1, 2011.Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 6, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 401, eff. September 1, 2021.|
TX Tax Code § 151.469 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.469. Action by Texas Alcoholic Beverage Commission

Sec. 151.469.  ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION. If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas Alcoholic Beverage Commission of the failure and the commission may take administrative action against the person for the failure under the Alcoholic Beverage Code.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.470 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.470. Audit; Inspection

Sec. 151.470.  AUDIT; INSPECTION.  The comptroller may audit, inspect, or otherwise verify a brewer's, brewpub's, wholesaler's, distributor's, or package store local distributor's compliance with this subchapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 7, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 402, eff. September 1, 2021.|
TX Tax Code § 151.471 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages|Section 151.471. Action by Attorney General; Venue; Attorney's Fees

Sec. 151.471.  ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES. (a)  The comptroller may bring an action to enforce this subchapter and obtain any civil remedy authorized by this subchapter or any other law for the violation of this subchapter. The attorney general shall prosecute the action on the comptroller's behalf.(b)  Venue for and jurisdiction of an action under this section is exclusively conferred on the district courts in Travis County.(c)  If the comptroller prevails in an action under this section, the comptroller and attorney general are entitled to recover court costs and reasonable attorney's fees incurred in bringing the action.|Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.481 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.481. Definitions

Sec. 151.481.  DEFINITIONS.  In this subchapter:(1)  "Distributor" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code.(1-a)  "Manufacturer" means a person that manufactures off-highway vehicles and is required to hold a manufacturer's license under Chapter 2301, Occupations Code.(2)  "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale.(3)  "Off-highway vehicle" has the meaning assigned by Section 501.0301, Transportation Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 2, eff. September 1, 2021.|
TX Tax Code § 151.482 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.482. Reports by Manufacturers and Distributors

Sec. 151.482.  REPORTS BY MANUFACTURERS AND DISTRIBUTORS.  (a)  The comptroller shall require each manufacturer and distributor to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer or distributor for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:(1)  be in a form prescribed by the comptroller; and(2)  contain, at a minimum, the following information for each warranty:(A)  the vehicle identification number of the vehicle;(B)  the make, model, and model year of the vehicle; and(C)  the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.(b)  As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 3, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 4, eff. September 1, 2021.|
TX Tax Code § 151.483 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.483. Rules

Sec. 151.483.  RULES.  The comptroller may adopt rules as necessary to implement this subchapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.|
TX Tax Code § 151.484 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.484. Confidentiality

Sec. 151.484.  CONFIDENTIALITY.  Except as provided by Section 111.006, information contained in a report required to be filed by this subchapter is confidential and not subject to disclosure under Chapter 552, Government Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.|