reglab/housing_qa huggingface dataset:
TX Tax Code § 111.00457 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.00457. Information Relating to Other Permit or License Requirements

Sec. 111.00457.  INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS.  (a)  The comptroller shall include the following statement on each application for a permit or license issued by the comptroller:WARNING.  You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business.  A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at http://www.Texas.gov.  You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.(b)  The statement required by Subsection (a) must be placed in the applicant signature box or, if the application does not have an applicant signature box, on the last line above the applicant signature line, and in bold typeface that is at least as large as any other typeface appearing in the general instructions relating to the application.(c)  The comptroller shall revise the statement required by Subsection (a) as necessary to reflect any change in the Internet address that provides the listing of links.|Added by Acts 2009, 81st Leg., R.S., Ch. 302 (H.B. 422), Sec. 1, eff. June 19, 2009.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 147 (H.B. 328), Sec. 1, eff. September 1, 2011.|
TX Tax Code § 111.0046 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0046. Permit or License

Sec. 111.0046.  PERMIT OR LICENSE.  (a)  The comptroller shall refuse to issue or renew any permit or license to a person who:(1)  is not permitted or licensed as required by law for a different tax or activity administered by the comptroller, except if the issuance or renewal of such license or permit is pending before the comptroller;  or(2)  is currently delinquent in the payment of any tax collected by the comptroller.(b)  The comptroller by rule may establish a minimum age for a person to be eligible to apply for a permit or license issued by the comptroller.|Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 13, eff. Oct. 1, 2003.|
TX Tax Code § 111.0047 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0047. Suspension and Revocation of Permit or License

Sec. 111.0047.  SUSPENSION AND REVOCATION OF PERMIT OR LICENSE.  (a)  If a person fails to comply with any provision of this title or with a rule of the comptroller adopted under this title, the comptroller, after a hearing, may revoke or suspend any permit or license issued to the person.(b)  A person whose permit or license the comptroller proposes to revoke or suspend under this section is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension.  At the hearing the person must show cause why each permit or license should not be suspended or revoked.(c)  The comptroller shall give written notice of the revocation or suspension of a permit or license to the holder of the permit or license.(d)  Notices under this section may be served on the holder of the permit or license personally or may be mailed to the holder's address as shown in the records of the comptroller.|Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 1989, 71st Leg., ch. 238, Sec. 42, eff. Jan. 1, 1990;  Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 7;  Acts 1993, 73rd Leg., ch. 107, Sec. 4.08, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 284, Sec. 32, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 1997.|
TX Tax Code § 111.0048 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0048. Reissued or New Permit or License After Revocation or Suspension

Sec. 111.0048.  REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION.  (a)  A new permit or license may not be issued to a former holder of a revoked permit or license unless the comptroller is satisfied that the person will comply with the provisions of this title and the rules of the comptroller relating to this title.(b)  The comptroller may prescribe the terms under which a suspended permit or license may be reissued.|Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 1989, 71st Leg., ch. 238, Sec. 43, eff. Jan. 1, 1990;  Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 8;  Acts 1993, 73rd Leg., ch. 107, Sec. 4.09, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 284, Sec. 33, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 3, eff. Sept. 1, 1997.|
TX Tax Code § 111.0049 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0049. Appeals

Sec. 111.0049.  APPEALS.  A taxpayer may appeal the revocation or suspension of a permit or license under Section 111.0046 and 111.0047 of this code in the same manner that appeals are made from a final deficiency determination.|Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.|
TX Tax Code § 111.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.005. Governmental Entities to Cooperate

Sec. 111.005.  GOVERNMENTAL ENTITIES TO COOPERATE.  Each department, officer, and employee of the state or of a local governmental entity shall cooperate with and give reasonable assistance and information to the comptroller when performing authorized duties.|Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.007 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.007. Criminal Penalties for Disclosing Federal Tax Information

Sec. 111.007.  CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION.  (a)  The comptroller, a person who formerly held the office of comptroller, or an employee or former employee of the comptroller commits an offense if he discloses in a manner unauthorized by law a federal tax return or federal tax return information that is required to be submitted to the comptroller by any person.(b)  An offense under this section is a misdemeanor punishable by a fine of not more than $1,000 or by confinement in jail for not more than one year, or by both a fine and confinement.|Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.0075 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0075. Provision of Information Relating to Tax Audits

Sec. 111.0075.  PROVISION OF INFORMATION RELATING TO TAX AUDITS.  (a)  This section applies to information that:(1)  relates to a taxpayer that the comptroller is auditing or intends to audit;(2)  is considered public information under Chapter 552, Government Code; and(3)  is requested from the comptroller by a person under Chapter 552, Government Code.(b)  Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.(c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.(f)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.|Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.Amended by: Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 111.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.008. Deficiency Determination

Sec. 111.008.  DEFICIENCY DETERMINATION.  (a)  If the comptroller is not satisfied with a tax report or the amount of the tax required to be paid to the state by a person, the comptroller may compute and determine the amount of tax to be paid from information contained in the report or from any other information available to the comptroller.(b)  On making a determination under this section, the comptroller shall notify the person against whom a determination is made of the determination.  The notice may be given by mail, by electronic means, or by personal service.(c)  If the notice is given by mail, it shall be addressed to the taxpayer or other person at the taxpayer's address as it appears in the records of the comptroller.  Service by mail is complete when the notice is deposited in a U.S. Post Office.(d)  A notice given by electronic means shall be addressed to the person's e-mail address as it appears in the comptroller's records.  Service by electronic means is complete when the comptroller transmits the notice to the person's e-mail address.|Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 111.0081 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0081. When Payment Is Required

Sec. 111.0081.  WHEN PAYMENT IS REQUIRED.  (a)  Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final.  If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.(b)  This section does not apply to a determination under Section 111.022.(c)  The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final.  If the amount of the determination is not paid within 20 days after the day the decision became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.|Added by Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985.  Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001.|
TX Tax Code § 111.009 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.009. Redetermination

Sec. 111.009.  REDETERMINATION.  (a)  A person having a direct interest in a determination may petition the comptroller for a redetermination.(b)  A petition for redetermination must be filed before the expiration of 60 days after the date the notice of determination is issued or the redetermination is barred.  If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.(c)  If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.(d)  An order or decision of the comptroller on a petition for redetermination becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.(e)  A taxpayer who is dissatisfied with the decision on a motion for redetermination is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.|Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 2, eff. Sept. 1, 1991.Amended by: Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 1, eff. September 1, 2017.|
TX Tax Code § 111.010 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.010. Suit to Recover Taxes

Sec. 111.010.  SUIT TO RECOVER TAXES.  (a)  The attorney general shall bring suit in the name of the state to recover delinquent state taxes, tax penalties, and interest owed to the state.(b)  This section applies to state taxes imposed by this title or by other laws not included in this title but does not apply to the state ad valorem tax on property.(c)  Venue for and jurisdiction of a suit arising under this section is exclusively conferred upon the district courts of Travis County.(d)  The state is entitled to interest at the rate of 10 percent a year on the amount of a judgment for the state beginning on the day the judgment is signed and ending on the day the judgment is satisfied.|Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 519, ch. 107, Sec. 2, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., ch. 705, Sec. 3, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 1, eff. Oct. 1, 1995.|
TX Tax Code § 111.0102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0102. Suit Challenging Collection Action

Sec. 111.0102.  SUIT CHALLENGING COLLECTION ACTION.  Venue for and jurisdiction of a suit that challenges or is for the purpose of avoiding a comptroller collection action or state tax lien in any manner is exclusively conferred on the district courts of Travis County.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 1, eff. June 15, 2007.|
TX Tax Code § 111.011 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties

Sec. 111.011.  TAX COLLECTIONS AND REPORTS BY BUSINESSES;  ENFORCEMENT OF DUTIES.  (a)  If a person engaged in a business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title fails to file a report or pay the tax as required by this title, the attorney general may bring suit for an injunction prohibiting the person from continuing in that business until the report is filed and the tax is paid.(b)  If a person engaged in business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title receives, collects, or withholds more tax than is authorized by law to be received, collected, or withheld or if the person receives, collects, or withholds money from any other person under a claim or representation that the receipt, collection, or withholding is a tax imposed by this title or other law and the amount received, collected, or withheld is not a tax authorized by law, and the person does not voluntarily comply with the notice set forth in Subsection (c) herein, the attorney general shall bring suit for an injunction prohibiting the person from the wrongful receipt, collection, or withholding of the tax or alleged tax.(c)  Prior to filing suit for an injunction, the attorney general shall send written notice by certified mail requesting that the person shall cease any wrongful collections of taxes allowing 15 days for compliance from the date of notice.(d)  The venue for a suit under this section is in Travis County.|Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 177, Sec. 1, eff. Sept. 1, 1985.|
TX Tax Code § 111.013 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.013. Evidence: Tax Claims

Sec. 111.013.  EVIDENCE:  TAX CLAIMS.  (a)  In a suit involving the establishment or collection of a tax imposed under Title 2 or 3 of this code, a certificate of the comptroller that shows a delinquency is prima facie evidence of:(1)  the stated tax or amount of the tax, after all just and lawful offsets, payments, and credits have been allowed;(2)  the stated amount of penalties and interest;(3)  the delinquency of the amounts;  and(4)  the compliance of the comptroller with the applicable provisions of this code in computing and determining the amount due.(b)  The defendant may not deny a claim for taxes, penalties, or interest unless the defendant timely files a sworn written denial that specifically identifies the taxes, penalties, and interest the defendant asserts are not due and the amounts of tax, penalties, and interest that are not due.|Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 4, eff. Sept. 1, 1991.|
TX Tax Code § 111.014 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.014. Evidence: Copies of Graphic Matter

Sec. 111.014.  EVIDENCE:  COPIES OF GRAPHIC MATTER.  (a)  A copy of graphic matter is admissible, without further proof, in a judicial or administrative proceeding concerning the administration or enforcement of a tax imposed by this title if:(1)  the copy or information contained in the copy is relevant;(2)  the copy is a reproduction made by a photographic, photostatic, magnetic, or other process that accurately duplicates or forms a durable medium for accurately reproducing the original matter or information contained in the original matter;  and(3)  the graphic matter was kept or recorded by the comptroller in the performance of official functions.(b)  "Graphic matter" means a memorandum, entry, report, or other document, a record of information contained in a memorandum, entry, report, or other document, or a record of an action taken by the comptroller.(c)  The admissibility of a copy of graphic matter as allowed under this section does not affect the admissibility of the original matter or other competent evidence offered to show the incorrectness of the copy or of information reflected in the copy.|Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.015 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.015. Remedies Cumulative

Sec. 111.015.  REMEDIES CUMULATIVE.  The rights, powers, remedies, liens, and penalties provided by this title are cumulative of other rights, powers, remedies, liens, and penalties for the collection of taxes provided by this title and by other law.|Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.017 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.017. Seizure and Sale of Property

Sec. 111.017.  SEIZURE AND SALE OF PROPERTY.  (a)  Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize and sell at public auction real and personal property of the person.  A seizure made to collect the tax is limited only to property of the person that is not exempt from execution.  Service or delivery of a notice of seizure under this section affecting property held by a financial institution in the name of or on behalf of a delinquent who is a customer of the financial institution is governed by Section 59.008, Finance Code.(b)  A person commits an offense if the person obstructs, hinders, impedes, or interferes with the comptroller's seizure of the property of a delinquent taxpayer in the following ways:(1)  trespassing on the property of a business or a business location that has been seized by the comptroller without the permission of the comptroller or the comptroller's agents;(2)  removing or breaking a lock on a business or business location that has been seized by the comptroller without the permission of the comptroller or the comptroller's agents;(3)  removing or causing to be removed any inventory, equipment, or other property from a business or business location seized by the comptroller without the permission of the comptroller or the comptroller's agents;(4)  damaging, destroying, or defacing any inventory, equipment, or property or the business location of a delinquent taxpayer while it is under seizure by the comptroller; or(5)  knowingly obstructing, hindering, or impeding the comptroller or the comptroller's agents in the seizure or securing of a delinquent taxpayer's property, including the taxpayer's business location, inventory, or equipment, under this section.(c)  An offense under Subsection (b) is a Class A misdemeanor.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 2, eff. July 21, 1987.  Amended by Acts 1999, 76th Leg., ch. 344, Sec. 7.008, eff. Sept. 1, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 3, eff. June 15, 2007.|