reglab/housing_qa huggingface dataset:
TX Tax Code § 162.401 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.401. Failure to Pay Tax or File Report

Sec. 162.401.  FAILURE TO PAY TAX OR FILE REPORT.  (a)  If a person having a license, or a person required to have a license, fails to file a report as required by this chapter or fails to pay a tax imposed by this chapter when due, the person forfeits five percent of the amount due as a penalty, and if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent.(b)  The comptroller may add a penalty of 75 percent of the amount of taxes, penalties, and interest due if failure to file the report or pay the tax when it becomes due is attributable to fraud or an intent to evade the application of this chapter or a rule adopted under this chapter or Chapter 111.(c)  The penalties provided by Subsection (b) are intended to be remedial in nature and are provided for the protection of state revenue and to reimburse the state for expenses incurred as a result of fraud, including expenses incurred in conducting an investigation.(d)  In addition to any other penalty authorized by this section, a person who fails to file a report as required by this chapter shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.(e)  In addition to any other penalty authorized by this section, a person who fails to report a subsequent sale in this state of tax-free motor fuel purchased for export as required by Section 162.1155 or 162.2165 shall pay for each sale that is not reported a penalty of $200.  The penalty provided by this subsection is not assessed if the taxpayer files an amended report that includes the sale not later than the 180th day after the due date of the original report of the sale.(f)  In addition to any other penalty authorized by this section, a person who fails to pay the tax imposed by Section 162.101(e-2) or 162.201(e-2) when due shall pay a penalty equal to the greater of $2,000 or five times the amount of the tax due on the motor fuel.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 25, eff. September 1, 2011.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.07, eff. October 1, 2011.Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 10, eff. January 1, 2018.|
TX Tax Code § 162.404 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.404. Criminal Offenses: Special Provisions and Exceptions

Sec. 162.404.  CRIMINAL OFFENSES:  SPECIAL PROVISIONS AND EXCEPTIONS.  (a)  A person does not commit an offense under Section 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under Section 162.403(5).(b)  Each day that a refusal prohibited under Section 162.403(8), (9), or (10) continues is a separate offense.(c)  The prohibition under Section 162.403(27) does not apply to the tax-free sale or distribution of diesel fuel authorized by Section 162.204(a)(1), (2), or (3).(d)  The prohibition under Section 162.403(28) does not apply to the tax-free sale or distribution of gasoline under Section 162.104(a)(1), (2), or (3).|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 32, eff. September 1, 2015.|
TX Tax Code § 162.405 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.405. Criminal Penalties

Sec. 162.405.  CRIMINAL PENALTIES.  (a)  An offense under Section 162.403(1), (2), (3), (4), (5), or (7) is a Class C misdemeanor.(b)  An offense under Section 162.403(8), (9), (10), (11), (12), (13), (35), or (36) is a Class B misdemeanor.(c)  An offense under Section 162.403(14), (15), or (16) is a Class A misdemeanor.(d)  An offense under Section 162.403(6), (17), (18), (19), (20), (21), (22), (23), or (24) is a felony of the third degree.(e)  An offense under Section 162.403(25), (26), (27), (28), (29), (30), (31), (32), (33), or (34) is a felony of the second degree.(f)  Violations of three or more separate offenses under the following sections committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree:(1)  Section 162.403(6);(2)  Sections 162.403(8) through (11); or(3)  Sections 162.403(17) through (24).|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 96, eff. Jan. 1, 2004.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 34, eff. September 1, 2009.Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 8, eff. September 1, 2013.Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 33, eff. September 1, 2015.|
TX Tax Code § 162.406 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.406. Criminal Penalties: Corporations and Associations

Sec. 162.406.  CRIMINAL PENALTIES:  CORPORATIONS AND ASSOCIATIONS.  (a)  Except as provided by Subsection (b), Subchapter E, Chapter 12, Penal Code, applies to offenses under this chapter committed by a corporation or association.(b)  The court may not fine a corporation or association under Section 12.51(c), Penal Code, unless the amount of the fine under that subsection is greater than the amount that could be fixed by the court under Section 12.51(b), Penal Code.(c)  In addition to a sentence imposed on a corporation, the court shall give notice of the conviction to the attorney general as required by Article 17A.09, Code of Criminal Procedure.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.407 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.407. Venue of Criminal Prosecutions

Sec. 162.407.  VENUE OF CRIMINAL PROSECUTIONS.  The venue for a prosecution under this subchapter is in Travis County or in the county where the offense occurred.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.408 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.408. Negation of Exception: Information, Complaint, or Indictment

Sec. 162.408.  NEGATION OF EXCEPTION:  INFORMATION, COMPLAINT, OR INDICTMENT.  An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.409 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.409. Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier

Sec. 162.409.  ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER TO LICENSED DISTRIBUTOR, LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER.  (a)  A person commits an offense if:(1)  the person issues or passes a check or similar sight order, as defined by Section 1.07, Penal Code, for the payment of money knowing that the issuer does not have sufficient funds in or on deposit with the bank or other drawee for the payment in full of the check or order as well as all other checks or orders outstanding at the time of issuance;(2)  the payee on the check or order is a licensed distributor, licensed supplier, or permissive supplier; and(3)  the payment is for an obligation or debt that includes a tax under this chapter to be collected by the licensed distributor, licensed supplier, or permissive supplier.(b)  Sections 32.41(b), (c), (d), (e), and (g), Penal Code, apply to an offense under this section in the same manner as those provisions are applicable to the offense under Section 32.41(a), Penal Code.(c)  An offense under this section is a Class C misdemeanor.(d)  A person who makes payment on an obligation or debt that includes a tax under this chapter and pays with an insufficient funds check or similar sight order, as defined by Section 1.07, Penal Code, issued to a licensed distributor, licensed supplier, or permissive supplier may be held liable for a penalty equal to the total amount of tax not paid to the licensed distributor, licensed supplier, or permissive supplier.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 35, eff. September 1, 2009.Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 36, eff. September 1, 2009.Acts 2013, 83rd Leg., R.S., Ch. 128 (S.B. 821), Sec. 11, eff. September 1, 2013.Acts 2013, 83rd Leg., R.S., Ch. 128 (S.B. 821), Sec. 12, eff. September 1, 2013.|
TX Tax Code § 162.410 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter E. Penalties and Offenses|Section 162.410. Election of Offenses

Sec. 162.410.  ELECTION OF OFFENSES.  If a violation of a criminal offense provision of this chapter by a person constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the person.|Added by Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 37, eff. September 1, 2009.|
TX Tax Code § 162.501 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.501. Tax Administration Fund

Sec. 162.501.  TAX ADMINISTRATION FUND.  (a)  Before any other allocation of the taxes collected under this chapter is made, one percent of the gross amount of the taxes shall be deposited in the state treasury in a special fund, subject to the use of the comptroller in the administration and enforcement of this chapter.(b)  The unexpended portion of the special fund shall revert, at the end of the fiscal year, to the other funds to which revenue is allocated by this subchapter in proportion to the amounts originally derived from the respective sources.(c)  Repealed by Acts 2015, 84th Leg., R.S., Ch. 1203 , Sec. 21(7), eff. September 1, 2015.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1203 (S.B. 1455), Sec. 21(7), eff. September 1, 2015.|
TX Tax Code § 162.502 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.502. Allocation of Unclaimed Refundable Gasoline Taxes

Sec. 162.502.  ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES.  (a)  On or before the fifth workday after the end of each month, the comptroller, after making the deductions for refund purposes, shall determine as accurately as possible, for the period since the latest determination under this subsection, the number of gallons of fuel used in motorboats on which the gasoline tax has been paid to this state, on which refund of the tax has not been made, and against which limitation has run for filing claim for refund of the tax.  From the number of gallons so determined the comptroller shall compute the amount of taxes that would have been refunded under the law had refund claims been filed in accordance with the law.(b)  The comptroller shall allocate and deposit these unclaimed refunds as follows:(1)  25 percent of the revenues based on unclaimed refunds of taxes paid on motor fuel used in motorboats shall be deposited to the credit of the available school fund;  and(2)  the remaining 75 percent of the revenue shall be deposited to the credit of the general revenue fund.(c)  Money deposited to the credit of the general revenue fund under Subsection (b)(2) may be appropriated only to the Parks and Wildlife Department for any lawful purpose.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.5025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.5025. Allocation of Other Unclaimed Refundable Nondedicated Taxes

Sec. 162.5025.  ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES.  (a)  The comptroller by rule shall devise a method of determining as accurately as possible the:(1)  number of gallons of fuel that are not used to propel a motor vehicle on the public highways;  and(2)  amount of taxes collected under this chapter from fuel that is not used to propel a motor vehicle on the public highways that would have been refunded under this chapter if refund claims had been filed in accordance with this chapter and that is not subject to allocation under Section 162.502.(b)  The comptroller shall allocate to the general revenue fund the amount determined under Subsection (a)(2).(c)  The determination and allocation shall be made periodically as prescribed by rule.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.503 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.503. Allocation of Gasoline Tax

Sec. 162.503.  ALLOCATION OF GASOLINE TAX.  (a)  On or before the fifth workday after the end of each month, the comptroller, after making all deductions for refund purposes and for the amounts allocated under Sections 162.502 and 162.5025, shall allocate the net remainder of the taxes collected under Subchapter B as follows:(1)  one-fourth of the tax shall be deposited to the credit of the available school fund;(2)  one-half of the tax shall be deposited to the credit of the state highway fund for the construction and maintenance of the state road system under existing law; and(3)  from the remaining one-fourth of the tax the comptroller shall:(A)  deposit to the credit of the county and road district highway fund all the remaining tax receipts until a total of $7,300,000 has been credited to the fund each fiscal year; and(B)  after the amount required to be deposited to the county and road district highway fund has been deposited, deposit to the credit of the state highway fund the remainder of the one-fourth of the tax, the amount to be provided on the basis of allocations made each month of the fiscal year, which sum shall be used by the Texas Department of Transportation for the construction, improvement, and maintenance of farm-to-market roads.(b)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(5), eff. June 14, 2013.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 9.03, eff. October 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(5), eff. June 14, 2013.|
TX Tax Code § 162.504 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.504. Allocation of Diesel Fuel Tax

Sec. 162.504.  ALLOCATION OF DIESEL FUEL TAX.  (a)  On or before the fifth workday after the end of each month, the comptroller, after making deductions for refund purposes, for the administration and enforcement of this chapter, and for the amounts allocated under Section 162.5025, shall allocate the remainder of the taxes collected under Subchapter C as follows:(1)  one-fourth of the taxes shall be deposited to the credit of the available school fund; and(2)  three-fourths of the taxes shall be deposited to the credit of the state highway fund.(b)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(6), eff. June 14, 2013.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 9.04, eff. October 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(6), eff. June 14, 2013.|
TX Tax Code § 162.5045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.5045. Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-Highway

Sec. 162.5045.  ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL USED OFF-HIGHWAY.  On or before the fifth workday after the end of each month, the comptroller shall determine as accurately as possible for the period since the latest determination under this section the number of gallons of undyed diesel fuel used for purposes other than to propel a motor vehicle on the public highways of this state.  From the number of gallons so determined, the comptroller shall compute the amount of taxes that were paid on that undyed diesel fuel and shall allocate and deposit that amount to the credit of the general revenue fund.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.506 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter F. Allocation of Taxes|Section 162.506. Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax

Sec. 162.506.  ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX.  On or before the fifth workday after the end of each month, the comptroller, after making deductions for refund purposes and for the administration and enforcement of this chapter, shall allocate the remainder of the taxes collected under Subchapter D-1 as follows:(1)  one-fourth of the taxes shall be deposited to the credit of the available school fund;  and(2)  three-fourths of the taxes shall be deposited to the credit of the state highway fund.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 5, eff. September 1, 2013.|
TX Tax Code § 171.0003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter A. Definitions; Tax Imposed|Section 171.0003. Definition of Passive Entity

Sec. 171.0003.  DEFINITION OF PASSIVE ENTITY.  (a)  An entity is a passive entity only if:(1)  the entity is a general or limited partnership or a trust, other than a business trust;(2)  during the period on which margin is based, the entity's federal gross income consists of at least 90 percent of the following income:(A)  dividends, interest, foreign currency exchange gain, periodic and nonperiodic payments with respect to notional principal contracts, option premiums, cash settlement or termination payments with respect to a financial instrument, and income from a limited liability company;(B)  distributive shares of partnership income to the extent that those distributive shares of income are greater than zero;(C)  capital gains from the sale of real property, gains from the sale of commodities traded on a commodities exchange, and gains from the sale of securities; and(D)  royalties, bonuses, or delay rental income from mineral properties and income from other nonoperating mineral interests; and(3)  the entity does not receive more than 10 percent of its federal gross income from conducting an active trade or business.(a-1)  In making the computation under Subsection (a)(3), income described by Subsection (a)(2) may not be treated as income from conducting an active trade or business.(b)  The income described by Subsection (a)(2) does not include:(1)  rent; or(2)  income received by a nonoperator from mineral properties under a joint operating agreement if the nonoperator is a member of an affiliated group and another member of that group is the operator under the same joint operating agreement.|Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 2, eff. January 1, 2008.Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 3, eff. January 1, 2008.|
TX Tax Code § 171.0004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter A. Definitions; Tax Imposed|Section 171.0004. Definition of Conducting Active Trade or Business

Sec. 171.0004.  DEFINITION OF CONDUCTING ACTIVE TRADE OR BUSINESS.  (a)  The definition in this section applies only to Section 171.0003.(b)  An entity conducts an active trade or business if:(1)  the activities being carried on by the entity include one or more active operations that form a part of the process of earning income or profit; and(2)  the entity performs active management and operational functions.(c)  Activities performed by the entity include activities performed by persons outside the entity, including independent contractors, to the extent the persons perform services on behalf of the entity and those services constitute all or part of the entity's trade or business.(d)  An entity conducts an active trade or business if assets, including royalties, patents, trademarks, and other intangible assets, held by the entity are used in the active trade or business of one or more related entities.(e)  For purposes of this section:(1)  the ownership of a royalty interest or a nonoperating working interest in mineral rights does not constitute conduct of an active trade or business;(2)  payment of compensation to employees or independent contractors for financial or legal services reasonably necessary for the operation of the entity does not constitute conduct of an active trade or business; and(3)  holding a seat on the board of directors of an entity does not by itself constitute conduct of an active trade or business.|Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 2, eff. January 1, 2008.Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 4, eff. January 1, 2008.|
TX Tax Code § 171.0005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter A. Definitions; Tax Imposed|Section 171.0005. Definition of New Veteran-Owned Business

Text of section effective until January 01, 2026Sec. 171.0005.  DEFINITION OF NEW VETERAN-OWNED BUSINESS.  (a)  A taxable entity is a new veteran-owned business only if the taxable entity is a new business in which each owner is a natural person who:(1)  served in and was honorably discharged from a branch of the United States armed forces; and(2)  provides verification to the comptroller of the person's service and discharge required by Subdivision (1).(b)  The Texas Veterans Commission shall provide to a person who meets the requirements of Subsection (a)(1) written verification of that status in a form required by the comptroller.  The comptroller shall adopt rules prescribing the form and content of the verification and the manner in which the verification may be provided to the comptroller.(c)  For purposes of Subsection (a), a new business is a taxable entity that:(1)  is chartered or organized or otherwise formed in this state; and(2)  first begins doing business in this state on or after January 1, 2022.|Added by Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 4, eff. January 1, 2022.Repealed by Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938), Sec. 9(2), eff. January 1, 2026.|