reglab/housing_qa huggingface dataset:
TX Tax Code § 111.109 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.109. Tax Refund for Wages Paid to Employee Receiving Aid to Families With Dependent Children

Sec. 111.109.  TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN.  The comptroller shall issue a refund for a tax paid by a person to this state in the amount of a tax refund voucher issued by the Texas Workforce Commission under Subchapter H, Chapter 301, Labor Code, subject to the provisions of that subchapter.|Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.02, eff. Jan. 1, 1994;  Amended by Acts 1997, 75th Leg., ch. 228, Sec. 3, eff. Sept. 1, 1997.|
TX Tax Code § 111.110 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.110. Tax Credit for Real Property Contributed to an Institution of Higher Education

Sec. 111.110.  TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION.  (a)  Subject to the provisions of Subchapter D, Chapter 55, Education Code, the comptroller shall issue a credit to be used by a taxpayer who qualifies for the credit under that subchapter against the payment of a tax imposed on the taxpayer:(1)  for the franchise tax under Chapter 171;  or(2)  if the taxpayer holds a direct payment permit for the sales and use tax under Chapter 151, for that tax.(b)  The credit applies to a tax originally due on or after the date the credit is issued but not later than the end of the 20th calendar year following the calendar year in which the credit was issued.(c)  A taxpayer may not claim a credit issued under this section in a calendar year in an amount greater than five percent of the total credit issued to that taxpayer.(d)  A taxpayer shall include with a return or report showing an amount of tax due against which a taxpayer claims a credit under this section, a statement containing the following information:(1)  the original amount of the credit and its date of issue;(2)  the total amount of the credit previously claimed by the taxpayer;(3)  the amount of credit claimed on the attached return;(4)  the remaining unused credit amount;  and(5)  the calendar year in which the credit expires.(e)  The comptroller may recover an amount erroneously claimed as a credit in a jeopardy or deficiency determination issued before the fourth anniversary of the date on which the erroneous claim is filed.|Added by Acts 1995, 74th Leg., ch. 1019, Sec. 1, eff. Sept. 1, 1995.|
TX Tax Code § 111.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.201. Assessment Limitation

Sec. 111.201.  ASSESSMENT LIMITATION.  No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.|Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.|
TX Tax Code § 111.202 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.202. Suit Limitation

Sec. 111.202.  SUIT LIMITATION.  At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.|Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.203 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.203. Agreements to Extend Period of Limitation

Sec. 111.203.  AGREEMENTS TO EXTEND PERIOD OF LIMITATION.  (a)  Before the expiration of the periods prescribed in Sections 111.104, 111.201, and 111.202 of this code for the filing of a refund claim or for the assessment and collection of any tax imposed by this title, the comptroller and a taxpayer may agree in writing to the filing of a refund claim or to an assessment and collection after that time.  The agreement must contain the reasons the comptroller and the taxpayer wish to extend the period.  At any time before the expiration of the period agreed on, the refund may be made, the tax may be assessed and collected, or an action may be commenced in any court to collect the amount delinquent.(b)  The extended period agreed on under Subsection (a) of this section may be extended by subsequent agreements made before the expiration of the extended period.  All subsequent agreements must set forth the reasons for extending the period.(c)  No single extension agreement may be for a period of more than 24 months from the expiration date of the period being extended.(d)  The period for filing a refund claim or for assessment and collection of a tax may be extended if:(1)  without an extension, there might occur a revenue loss to the state;(2)  either the taxpayer or the comptroller, despite good faith efforts, requires more time to prepare for or complete the audit;(3)  without an extension, circumstances beyond the control of either the comptroller or the taxpayer would make an audit by the comptroller impractical or burdensome for either party;  or(4)  an issue of law involved in the audit is awaiting determination in either litigation or an administrative proceeding.(e)  If, during an extended period agreed on under Subsection (a) of this section, the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount then due and payable by the taxpayer from whom the amount was collected.  The remainder of the amount if any may be refunded to the taxpayer.|Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 458, ch. 94, Sec. 1, 2, eff. May 10, 1983.|
TX Tax Code § 111.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.204. Beginning of Period of Limitation

Sec. 111.204.  BEGINNING OF PERIOD OF LIMITATION.  In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.|Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.205. Exception to Assessment Limitation

Sec. 111.205.  EXCEPTION TO ASSESSMENT LIMITATION.  (a)  The limitation provided by Section 111.201 of this code does not apply and the comptroller may assess a tax imposed by this title at any time if:(1)  with intent to evade the tax, the taxpayer files a false or fraudulent report;(2)  no report for the tax has been filed;  or(3)  information contained in the report of the tax contains a gross error.(b)  In this section, "gross" error means that, after correction of the error, the amount of tax due and payable exceeds the amount initially reported by at least 25 percent.|Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 4, eff. May 10, 1983;  Acts 1993, 73rd Leg., ch. 587, Sec. 10, eff. Sept. 1, 1993.|
TX Tax Code § 111.2051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.2051. Assessment When Refund Claimed

Sec. 111.2051.  ASSESSMENT WHEN REFUND CLAIMED.  (a)  Notwithstanding the expiration of any period of limitation provided under this title, the comptroller may assess a tax imposed by this title if a taxpayer files a timely claim for refund with the comptroller.(b)  An assessment authorized by this section is limited to the tax payment period and type of tax for which the refund is sought and must be made before the later of:(1)  four years after the date the refund claim is filed with the comptroller;  or(2)  the expiration of the applicable limitation period for making assessments as otherwise provided by this title.(c)  This section extends only the time in which the comptroller may assess the tax and does not extend or toll a period of limitation under this title for filing a timely claim for refund.|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 11, eff. Sept. 1, 1993.|
TX Tax Code § 111.206 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.206. Exception to Limitation: Determination Resulting From Administrative Proceeding

Sec. 111.206.  EXCEPTION TO LIMITATION:  DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING.  (a)  This section applies only to a final determination resulting from:(1)  an administrative proceeding of a local, state, or federal regulatory agency;  or(2)  a judicial proceeding arising from an administrative proceeding of a local, state, or federal regulatory agency.(b)  A final determination that affects the amount of liability of a tax imposed by this title shall be reported to the comptroller before the expiration of 120 days after the day on which the determination becomes final.  The report must include a detailed statement of the reasons for the difference in tax liability as required by the comptroller.(c)  Notwithstanding the expiration of a period of limitation provided in this title, the comptroller may assess and collect or bring suit for the collection of any tax deficiency, including penalties and interest, resulting from a final determination at any time before the expiration of one year after:(1)  the later of the day the report is required to be filed as provided by Subsection (b) or the day the report is received;  or(2)  the day the final determination is discovered, if a report is not filed.(d)  If a final determination results in the taxpayer having overpaid the amount of tax due the state, the taxpayer may file a claim for refund with the comptroller for the amount of the overpayment before the first anniversary of the date the final determination becomes final.  If the comptroller assesses tax by issuing a deficiency determination within the period provided by Subsection (c), the taxpayer may file a claim for refund for an amount of tax that has been found due in a deficiency determination before the 180th day after the deficiency determination becomes final, but the claim is limited to the items and the tax payment period for which the determination was issued.(e)  This section does not shorten any period of limitation elsewhere provided in this title.(f)  In this section:(1)  "Federal regulatory agency" includes the United States Internal Revenue Service.(2)  "Administrative proceeding" includes an audit by the United States Internal Revenue Service.|Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 87, Sec. 3, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 8, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1310, Sec. 90, eff. June 20, 2003.|
TX Tax Code § 111.207 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter D. Limitations|Section 111.207. Tolling of Limitation Period

Sec. 111.207.  TOLLING OF LIMITATION PERIOD.  (a)  In determining the expiration date for a period when a tax imposed by this title may be assessed, collected, or refunded, the following periods are not considered:(1)  the period following the date of a tax payment made under protest, but only if a lawsuit is timely filed in accordance with Chapter 112;(2)  the period during which a judicial proceeding is pending in a court of competent jurisdiction to determine the amount of the tax due;(3)  the period during which an administrative redetermination or refund hearing is pending before the comptroller; and(4)  the period during which an indictment or information is pending for a felony offense related to the administration of the Tax Code against any taxpayer or any person personally liable or potentially personally liable for the payment of the tax under Section 111.0611.(b)  The suspension of a period of limitation under Subsection (a)(1), (2), or (3) is limited to the issues that were contested under those subdivisions.(c)  A bankruptcy case commenced under Title 11 of the United States Code suspends the running of the period prescribed by any section of this title for the assessment or collection of any tax imposed by this title until the bankruptcy case is dismissed or closed.  After the case is dismissed or closed, the running of the period resumes until finally expired.(d)  Repealed by Acts 2003, 78th Leg., ch. 1310, Sec. 121(24).|Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 3, eff. May 10, 1983;  Acts 2003, 78th Leg., ch. 1310, Sec. 91, 121(24), eff. June 20, 2003.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 13, eff. September 1, 2011.|
TX Tax Code § 111.251 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter E. Assignment of Tax Claims|Section 111.251. Assignment on Payment by Third Person

Sec. 111.251.  ASSIGNMENT ON PAYMENT BY THIRD PERSON.  (a)  A person may voluntarily pay to the comptroller the tax, fine, penalty, and interest due for a period of time under this title by another person after the tax becomes due or may pay a judgment for those taxes, and when the tax or judgment is paid, the comptroller may assign all rights, liens, judgments, and remedies of the state to secure and enforce tax payments to the person paying the tax or the judgment.(b)  A person paying a tax or judgment for another under Subsection (a) of this section is subrogated to and succeeds to all rights, liens, judgments, and remedies of the state relating to the enforcement of the taxes paid.|Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.252 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter E. Assignment of Tax Claims|Section 111.252. Notice to Taxpayer

Sec. 111.252.  NOTICE TO TAXPAYER.  (a)  No assignment under Section 111.251 of this code may be made until after the expiration of 30 days after notice of the assignments is given to the taxpayer from whom the tax is due or against whom the judgment is taken.(b)  Notice of the assignment must be sent by certified mail to the taxpayer at his last known address as shown in the comptroller's records.|Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.253 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter E. Assignment of Tax Claims|Section 111.253. Venue for Enforcement of Assigned Claims

Sec. 111.253.  VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS.  Venue for the enforcement of an assigned tax claim or judgment under this subchapter by the assignee is governed by the general law establishing venue and not by the special venue provisions of this title.|Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.254 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter E. Assignment of Tax Claims|Section 111.254. Reassignment

Sec. 111.254.  REASSIGNMENT.  (a)  The rights, liens, judgments, and remedies assigned under Section 111.251 of this code may be reassigned by any assignee.(b)  If notice is given as required by Section 111.252 of this code, all rights, liens, judgments, and remedies originally held by the state to enforce and secure the tax claim or judgment pass to each person receiving a reassignment unless the reassignment is expressly limited in writing.|Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.255 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter E. Assignment of Tax Claims|Section 111.255. Recording of Assignment

Sec. 111.255.  RECORDING OF ASSIGNMENT.  The assignee of a tax claim or judgment under this subchapter may record the assignment in the state tax lien record book in the office of the county clerk.  A recorded assignment shall be indexed to show the names of the assignor and assignee and the date of the assignment.|Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.351 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter G. Advanced Technology Equipment|Section 111.351. Wireless Equipment for Auditors

Sec. 111.351.  WIRELESS EQUIPMENT FOR AUDITORS.  The comptroller shall acquire wireless communication equipment for use by its auditors, including wireless modems for laptop computers for high-speed, wireless access to comptroller systems.|Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.|
TX Tax Code § 111.352 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter G. Advanced Technology Equipment|Section 111.352. Computer and Wireless Equipment for Enforcement Staff

Sec. 111.352.  COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF.  (a)  The comptroller shall acquire portable computers with remote or wireless communications equipment for use by its enforcement staff.(b)  The portable computers acquired under this section must be integrated with an electronic signature capturing system and portable printing capabilities to enhance the security of collections made under this chapter.(c)  The equipment must enable enforcement staff to:(1)  verify taxpayer claims;(2)  update taxpayer information from the field;  and(3)  facilitate account updates.|Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.|
TX Tax Code § 111.353 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter G. Advanced Technology Equipment|Section 111.353. Advanced Scanners for Field Offices

Sec. 111.353.  ADVANCED SCANNERS FOR FIELD OFFICES.  The comptroller shall acquire advanced scanners for its field offices.  The scanners must enable enforcement officers to scan enforcement data directly into comptroller databases without requiring later manual entry.|Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.|
TX Tax Code § 112.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 112 - Taxpayers' Suits|Subchapter A. General Provisions|Section 112.001. Taxpayers' Suits: Jurisdiction

Sec. 112.001.  TAXPAYERS' SUITS:  JURISDICTION.  The district courts of Travis County have exclusive, original jurisdiction of a taxpayer suit brought under this chapter.  This section prevails over a provision of Chapter 25, Government Code, to the extent of any conflict.|Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 3, eff. Sept. 1, 1989.|
TX Tax Code § 112.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 112 - Taxpayers' Suits|Subchapter A. General Provisions|Section 112.002. Inclusion of Penalty and Interest

Sec. 112.002.  INCLUSION OF PENALTY AND INTEREST.  In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.|Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.|
TX Tax Code § 112.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 112 - Taxpayers' Suits|Subchapter A. General Provisions|Section 112.003. Attorney's Fees

Sec. 112.003.  ATTORNEY'S FEES.  Except for a sanction under Chapter 10, Civil Practice and Remedies Code, or the Texas Rules of Civil Procedure, attorney's fees may not be awarded in a suit seeking legal or equitable relief against the state, a state agency, or an officer of the state relating to the applicability, assessment, collection, constitutionality, or amount of a tax, fee, or penalty imposed by this title or Title 3 or collected by the comptroller under any other law.|Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 112.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 112 - Taxpayers' Suits|Subchapter B. Suit After Protest Payment|Section 112.051. Protest Payment Required

Sec. 112.051.  PROTEST PAYMENT REQUIRED.  (a)  If a person who is required to pay a tax imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax is unlawful or that the public official charged with the duty of collecting the tax may not legally demand or collect the tax, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.(b)  The protest must be in writing and must state fully and in detail each reason for recovering the payment.(c)  The protest payment must be made within the period of time set out in Subdivision (3) of Subsection (c) of Section 111.104 of this code for the filing of refund claims.(d)  This section and Section 112.052 are not severable from the other provisions of this subchapter. If this section or Section 112.052 is held invalid for any reason, the entire subchapter is invalid.|Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 6, eff. May 10, 1983;  Acts 1989, 71st Leg., ch. 232, Sec. 4, eff. Sept. 1, 1989.Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 4, eff. September 1, 2021.|