reglab/housing_qa huggingface dataset:
TX Tax Code § 160.041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter C. Collection and Enforcement of Taxes|Section 160.041. Collection Procedure

Sec. 160.041.  COLLECTION PROCEDURE.  (a)  The department, each agent of the department, and each tax assessor-collector shall collect the taxes imposed by this chapter.  The department, agent of the department, or tax assessor-collector of the county in which an application for a Texas certificate of number or certificate of title for a taxable boat or motor is made shall collect the taxes imposed by this chapter on that boat or motor.(b)  Except as provided by Subsection (d), the department, agent of the department, or the tax assessor-collector may not accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from a person unless the tax, if any, is paid.(c)  The tax imposed by Section 160.021 is due on the 45th working day after the date that the taxable boat or motor is delivered to the purchaser.  The purchaser or the seller, if the purchaser paid the tax to the seller, shall pay the tax to the department, to an agent of the department, or to a tax assessor-collector on or before the due date.(d)  If a purchaser pays the tax imposed by Section 160.021 to the seller, and the seller fails to remit the tax in the time and manner required by Subsection (c), the department, agent of the department, or county tax assessor-collector shall accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from the purchaser if the purchaser provides proof that the tax was paid to the seller.  The comptroller shall adopt rules establishing the method of proof required.(e)  The tax imposed by Section 160.022 or 160.023 is due on the 45th working day after the date that the taxable boat or motor is brought into this state.  The person liable for the tax shall pay the tax to the department or to a tax assessor-collector on or before the due date.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 7, eff. Sept. 1, 1993;  Acts 1999, 76th Leg., ch. 243, Sec. 2, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 10, eff. September 1, 2019.|
TX Tax Code § 160.042 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter C. Collection and Enforcement of Taxes|Section 160.042. Required Affidavits

Sec. 160.042.  REQUIRED AFFIDAVITS.  (a)  A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with the department, agent of the department, or tax assessor-collector on payment of a tax imposed by this chapter.(b)  If a taxable boat or motor is sold by a person at a retail sale, the seller and purchaser shall make a joint affidavit stating the value in dollars of the total consideration for the boat or motor at the time of sale.(c)  If the ownership of a taxable boat or motor is transferred as a result of a gift, the donor shall make an affidavit stating the nature of the transaction.(d)  If the ownership of a taxable boat or motor is transferred as a result of an even exchange, the parties shall make a joint affidavit stating the nature of the transaction.(e)  The department, agent of the department, or the tax assessor-collector shall examine each affidavit for the purpose of determining the truth and accuracy of the information it contains.  If the department, agent of the department, the tax assessor-collector, or the comptroller has reason to question the truth of the information in an affidavit, or if any material fact fails to meet the rules adopted by the comptroller, the department, agent of the department, the tax assessor-collector, or the comptroller may require any party to the affidavit to furnish substantiation of information in the affidavit before accepting an application for a Texas certificate of number or certificate of title.(f)  The department, agent of the department, and the tax assessor-collector shall keep a copy of each affidavit and any substantiating materials until it is called for by the comptroller for auditing.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 8, eff. Sept. 1, 1993.|
TX Tax Code § 160.043 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter C. Collection and Enforcement of Taxes|Section 160.043. Payment by Seller

Sec. 160.043.  PAYMENT BY SELLER.  If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint affidavit and that the amount of tax paid was less than the amount due or that the seller failed to execute and deliver to the purchaser a joint affidavit and any other documents necessary to register the taxable boat or motor, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.044 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter C. Collection and Enforcement of Taxes|Section 160.044. Tax Receipts

Sec. 160.044.  TAX RECEIPTS.  (a)  The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.(b)  The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:(1)  issue the original receipt to the person paying the tax;  and(2)  retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 9, eff. Sept. 1, 1993.|
TX Tax Code § 160.045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter C. Collection and Enforcement of Taxes|Section 160.045. Penalty

Sec. 160.045.  PENALTY.  (a)  A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent.(b)  The minimum penalty imposed by this section is $1.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.061 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter D. Penalties|Section 160.061. Operation; Penalty

Sec. 160.061.  OPERATION;  PENALTY.  (a)  A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.(b)  An offense under this section is a Class B misdemeanor.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.062 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter D. Penalties|Section 160.062. Penalty for Signing False Affidavits

Sec. 160.062.  PENALTY FOR SIGNING FALSE AFFIDAVITS.  (a)  A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any material fact.(b)  An offense under this section is a misdemeanor punishable by a fine not to exceed $500.|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993.|
TX Tax Code § 160.121 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter E. Disposition of Taxes|Section 160.121. Amount of Tax Sent to Comptroller

Sec. 160.121.  AMOUNT OF TAX SENT TO COMPTROLLER.  (a)  Except as provided by Subsections (b) and (c), on the 10th day of each month, each tax assessor-collector and the department shall send the money collected from taxes imposed by this chapter to the comptroller.(b)  A tax assessor-collector shall retain five percent of the taxes collected by the tax assessor-collector under this chapter as fees of office to be retained or paid into the appropriate county fund from which salaries are paid as provided by law and used to defray the costs of collection required under this chapter.  As a minimum amount for the fees of office collectible, a tax assessor-collector is entitled to retain $5 for each of the first 100 transactions processed in each fiscal year.(c)  Five percent of the taxes collected by the department under this chapter shall be deposited to the credit of the game, fish, and water safety account and used by the department for the administration of this chapter.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 67, eff. Sept. 1, 1993.|
TX Tax Code § 160.122 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter E. Disposition of Taxes|Section 160.122. Allocation of Revenue

Sec. 160.122.  ALLOCATION OF REVENUE.  The revenue from the taxes imposed by this chapter from a sale of a taxable boat or motor shall be allocated to the general revenue fund.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 162.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.002. Tax Liability on Leased Vehicles

Sec. 162.002.  TAX LIABILITY ON LEASED VEHICLES.  (a)  A user or interstate trucker is liable for the tax on motor fuel imported into this state in fuel supply tanks of leased motor vehicles and used on the public highways of this state to the same extent and in the same manner as motor fuel imported in the user's or interstate trucker's own motor vehicles and used on the public highways of this state, unless the person who owns the leased motor vehicles is liable under Subsection (b).  If the owner of the leased motor vehicles is liable, the user or interstate trucker may exclude the leased motor vehicles from the person's return.(b)  A person who, in the regular course of business and for consideration, leases motor vehicles and equipment to motor carriers or others for interstate operation may be considered to be the user or interstate trucker under this chapter if the person supplies or pays for the motor fuel consumed in those leased motor vehicles or equipment, and the person may be issued a license as an interstate trucker by the comptroller.  An application for an interstate trucker license may be accompanied by one copy of the form-lease or service contract entered into with various lessees.  On receipt of the interstate trucker license, the person may assign to each motor vehicle leased for interstate operation a photocopy of the license to be carried in the cab compartment of the motor vehicle.  The photocopy of the license must have typed or printed on the back the unit or motor number of the motor vehicle to which it is assigned and the name of the lessee.  The lessor is responsible for the proper use of the photocopy of the license issued to the lessor and for its return with the motor vehicle to which it is assigned.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.005. Cancellation or Refusal of License

Sec. 162.005.  CANCELLATION OR REFUSAL OF LICENSE.  (a)  The comptroller may cancel or refuse to issue or reissue a motor fuel license to any person who has violated or has failed to comply with a provision of this chapter or a rule of the comptroller.(b)  Before a license may be canceled, or the issuance or reissuance refused, the comptroller shall give the license holder or license applicant not less than 10 days' notice of a hearing at the office of the comptroller in Austin or at a specified comptroller's field office, granting the license holder or applicant an opportunity to show cause before the comptroller why the proposed action should not be taken.  If a license is in effect, the license remains in force pending the determination of the show-cause hearing.  Notice must be in writing and may be mailed by United States registered mail or certified mail to the license holder or applicant at the person's last known address, or may be delivered by the comptroller to the license holder or applicant, and no other notice is necessary.  In case of service by mail of a notice required by this chapter, the service is complete at the time of deposit in the United States Post Office.(c)  The comptroller may prescribe rules of procedure and evidence for the hearings in accordance with Chapter 2001, Government Code.(d)  If, after the hearing or the opportunity to be heard, the license is canceled or the issuance or reissuance refused by the comptroller, all taxes that have been collected or that have accrued, although the taxes are not then due and payable to the state, except by the provisions of this chapter, shall become due and payable concurrently with the notice of cancellation of the license.  The license holder shall within five days make a report covering the period not covered by preceding reports filed by the license holder and ending with the date of cancellation, and shall remit and pay to the comptroller all taxes that have been collected and that have accrued from the sale, use, or distribution of motor fuel in this state.(e)  The comptroller may revoke a license if the license holder purchases for export motor fuel on which the tax was not paid under this chapter and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or to any destination other than the originally designated state or country without first obtaining a diversion number.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.006. Summary Suspension of License

Sec. 162.006.  SUMMARY SUSPENSION OF LICENSE.  (a)  The comptroller may suspend a person's license without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.(b)  If the comptroller summarily suspends a person's license, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension.  The preliminary hearing shall be set for a date that is not later than the 10th day after the date of the summary suspension, unless the parties agree to a later date.(c)  At the preliminary hearing, the license holder must show cause why the license should not remain suspended pending a final hearing on suspension or revocation.(d)  Chapter 2001, Government Code, does not apply to a summary suspension under this section.(e)  To initiate a proceeding to suspend summarily a person's license, the comptroller shall serve notice on the license holder informing the license holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing.  The notice must be personally served on the license holder or an officer, employee, or agent of the license holder, or sent by certified or registered mail, return receipt requested, to the license holder's mailing address as it appears on the comptroller's records.  The notice must state the alleged violations that constitute the grounds for summary suspension.  The suspension is effective at the time the notice is served.  If the notice is served in person, the license holder shall immediately surrender the license to the comptroller or to the comptroller's representative.  If notice is served by mail, the license holder shall immediately return the license to the comptroller.(f)  Section 162.005, governing hearings for license cancellation or refusal to issue a license under this chapter, governs a final administrative hearing under this section.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.007 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal

Sec. 162.007.  ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL.  (a)  The comptroller may examine any books and records incident to the conduct of the business of a person whose license has been canceled or suspended on the person's failure to file the reports required by this chapter or to remit all taxes due.  If necessary, the comptroller shall issue an audit deficiency determination for any tax amount due.  If the amount is not paid on or before the 15th day after the deficiency determination becomes final, the bond or other security required under this chapter shall be forfeited.  The demand for payment shall be addressed to both the surety or sureties and the person who owes the delinquency.(b)  If the forfeiture of the bond or other security does not satisfy the delinquency, the comptroller shall certify the taxes, penalty, and interest delinquent to the attorney general, who may file suit against the person or the person's surety, or both, to collect the amount due.  After being given notice of an order of cancellation or summary suspension, it shall be unlawful for any person to continue to operate the person's business under a canceled or suspended license.  The attorney general may file suit to enjoin the person from operating under the canceled or suspended license until the comptroller reissues a license.(c)  An appeal from an order of the comptroller canceling or suspending or refusing the issuance or reissuance of a license may be taken to a district court of Travis County by the aggrieved license holder or applicant.  The trial shall be de novo under the same rules as ordinary civil suits, except that:(1)  an appeal must be perfected and filed within 30 days after the effective date of the order, decision, or ruling of the comptroller;(2)  the trial of the case shall begin within 10 days after its filing;  and(3)  the order, decision, or ruling of the comptroller may be suspended or modified by the court pending a trial on the merits.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.008. Inspection of Premises and Records

Sec. 162.008.  INSPECTION OF PREMISES AND RECORDS.  For the purpose of determining the amount of tax collected and payable to this state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller may:(1)  inspect any premises where motor fuel, crude petroleum, natural gas, derivatives or condensates of crude petroleum, natural gas, or their products, methyl alcohol, ethyl alcohol, or other blending agents are produced, made, prepared, stored, transported, sold, or offered for sale or exchange;(2)  examine the books and records required to be kept and records incident to the business of any license holder or person required to be licensed, or any person receiving, possessing, delivering, or selling motor fuel, crude oil, derivatives or condensates of crude petroleum, natural gas, or their products, or any blending agents;(3)  examine and either gauge or measure the contents of all storage tanks, containers, and other property or equipment;  and(4)  take samples of any and all of these products stored on the premises.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.009 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.009. Authority to Stop and Examine

Sec. 162.009.  AUTHORITY TO STOP AND EXAMINE.  To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel to examine the shipping document, cargo manifest, or invoices required to be carried, examine a license or copy of a license that may be required to be carried, take samples from the fuel supply or cargo tanks, and make any other investigation that could reasonably be made to determine whether the taxes have been paid or accounted for by a license holder or a person required to be licensed.  The comptroller, a peace officer, an employee of the attorney general's office, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation may take samples of motor fuel from a storage tank or container to:(1)  determine if the fuel contains hazardous waste or is adulterated; or(2)  allow the comptroller to determine whether taxes on the fuel have been paid or accounted for to this state.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119), Sec. 8, eff. September 1, 2020.|