reglab/housing_qa huggingface dataset:
TX Tax Code § 171.657 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.657. Burden of Establishing Credit

Sec. 171.657.  BURDEN OF ESTABLISHING CREDIT.  The burden of establishing entitlement to and the value of the credit is on the taxable entity.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.658 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.658. Limitations

Sec. 171.658.  LIMITATIONS.  The total credit claimed under this subchapter for a report, including the amount of any carryforward credit under Section 171.659, may not exceed 50 percent of the amount of franchise tax due for the report before any other applicable tax credits.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.659 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.659. Carryforward

Sec. 171.659.  CARRYFORWARD.  If a taxable entity is eligible for a credit that exceeds the limitation under Section 171.658, the taxable entity may carry the unused credit forward for not more than 20 consecutive reports.  Credits, including credit carryforwards, are considered to be used in the following order:(1)  a credit carryforward of unused credits accrued under Subchapter O before its repeal on January 1, 2008, and claimed as authorized by Section 18(d), Chapter 1 (H.B. 3), Acts of the 79th Legislature, 3rd Called Session, 2006;(2)  a credit carryforward under this subchapter; and(3)  a current year credit.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.660 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.660. Assignment Prohibited

Sec. 171.660.  ASSIGNMENT PROHIBITED.  A taxable entity may not convey, assign, or transfer the credit allowed under this subchapter to another entity unless all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.661 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.661. Application for Credit

Sec. 171.661.  APPLICATION FOR CREDIT.  A taxable entity must apply for a credit under this subchapter on or with the tax report for the period for which the credit is claimed.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.662 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.662. Rules

Sec. 171.662.  RULES.  The comptroller shall adopt rules and forms necessary to implement this subchapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.663 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.663. Reporting of Estimates and Collection of Information

Sec. 171.663.  REPORTING OF ESTIMATES AND COLLECTION OF INFORMATION.  (a)  Before the beginning of each regular session of the legislature, the comptroller shall submit to the legislature and the governor estimates of:(1)  the total number of taxable entities that applied credits under this subchapter against the tax imposed under this chapter;(2)  the total amount of those credits; and(3)  the total amount of unused credits carried forward.(b)  The comptroller may require a taxable entity that claims a credit under this subchapter to complete a form to provide the information necessary for the comptroller to make the evaluations required by Section 151.3182.  The information provided on the form is confidential and not subject to disclosure under Chapter 552, Government Code.(c)  The comptroller shall provide the estimates required by this section as part of the report required by Section 403.014, Government Code.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.664 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.664. Deposit of Certain Revenue

Sec. 171.664.  DEPOSIT OF CERTAIN REVENUE.  Notwithstanding any other law, for each fiscal year, the comptroller must deposit to the credit of the property tax relief fund an amount of revenue received from the tax imposed under this chapter sufficient to offset any decrease in deposits to that fund that results from the implementation of this subchapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.665 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter M. Tax Credit for Certain Research and Development Activities|Section 171.665. Expiration

Sec. 171.665.  EXPIRATION.  (a)  This subchapter expires December 31, 2026.(b)  The expiration of this subchapter does not affect the carryforward of a credit under Section 171.659 or a credit authorized under this subchapter established before the date this subchapter expires.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 3, eff. January 1, 2014.|
TX Tax Code § 171.901 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.901. Definitions

Sec. 171.901.  DEFINITIONS.  In this subchapter:(1)  "Certified historic structure" means a property in this state that is:(A)  listed individually in the National Register of Historic Places;(B)  designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or(C)  certified by the commission as contributing to the historic significance of:(i)  a historic district listed in the National Register of Historic Places; or(ii)  a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9.(2)  "Certified rehabilitation" means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.(3)  "Commission" means the Texas Historical Commission.(4)  Redesignated by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.Amended by: Acts 2015, 84th Leg., R.S., Ch. 805 (H.B. 3230), Sec. 1, eff. January 1, 2016.Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(a), eff. June 14, 2017.Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003), Sec. 8(b), eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 171.9015 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.9015. Eligible Costs and Expenses

Sec. 171.9015.  ELIGIBLE COSTS AND EXPENSES.  (a) Subject to Subsections (b) and (c), in this subchapter, "eligible costs and expenses" means qualified rehabilitation expenditures as defined by Section 47(c)(2), Internal Revenue Code.(b)  Except as provided by Subsection (c), the depreciation and tax-exempt use provisions of Section 47(c)(2), Internal Revenue Code, do not apply to costs and expenses incurred by an entity exempt from the tax imposed under this chapter by Section 171.063, and those costs and expenses are eligible costs and expenses if the other provisions of Section 47(c)(2), Internal Revenue Code, are satisfied.(c)  Expenditures by an entity described by Subsection (b) to rehabilitate a structure that is leased to a tax-exempt entity in a disqualified lease, as those terms are defined by Section 168(h), Internal Revenue Code, are not eligible costs and expenses.|Redesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 171.902 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.902. Eligibility for Credit

Sec. 171.902.  ELIGIBILITY FOR CREDIT.  An entity is eligible to apply for a credit in the amount and under the conditions and limitations provided by this subchapter against the tax imposed under this chapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.903 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.903. Qualification

Sec. 171.903.  QUALIFICATION.  An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this subchapter if:(1)  the rehabilitated certified historic structure is placed in service on or after September 1, 2013;(2)  the entity has an ownership interest in the certified historic structure in the year during which the structure is placed in service after the rehabilitation; and(3)  the total amount of the eligible costs and expenses incurred exceeds $5,000.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.904 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.904. Certification of Eligibility

Sec. 171.904.  CERTIFICATION OF ELIGIBILITY.  (a) Before claiming, selling, or assigning a credit under this subchapter, the entity that incurred the eligible costs and expenses in the rehabilitation of a certified historic structure must request from the commission a certificate of eligibility on which the commission certifies that the work performed meets the definition of a certified rehabilitation.  The entity must include with the entity's request:(1)  information on the property that is sufficient for the commission to determine whether the property meets the definition of a certified historic structure; and(2)  information on the rehabilitation, and photographs before and after work is performed, sufficient for the commission to determine whether the rehabilitation meets the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.(b)  The commission shall issue a certificate of eligibility to an entity that has incurred eligible costs and expenses as provided by this subchapter.  The certificate must:(1)  confirm that:(A)  the property to which the eligible costs and expenses relate is a certified historic structure; and(B)  the rehabilitation qualifies as a certified rehabilitation; and(2)  specify the date the certified historic structure was first placed in service after the rehabilitation.(c)  The entity must forward the certificate of eligibility and the following documentation to the comptroller to claim the tax credit:(1)  an audited cost report issued by a certified public accountant, as defined by Section 901.002, Occupations Code, that itemizes the eligible costs and expenses incurred in the certified rehabilitation of the certified historic structure by the entity;(2)  the date the certified historic structure was first placed in service after the rehabilitation and evidence of that placement in service; and(3)  an attestation of the total eligible costs and expenses incurred by the entity on the rehabilitation of the certified historic structure.(d)  For purposes of approving the tax credit under Subsection (c), the comptroller may rely on the audited cost report provided by the entity that requested the tax credit.(e)  An entity that sells or assigns a credit under this subchapter to another entity shall provide a copy of the certificate of eligibility, together with the audited cost report, to the purchaser or assignee.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.905 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.905. Amount of Credit; Limitations

Sec. 171.905.  AMOUNT OF CREDIT; LIMITATIONS.  (a)  The total amount of the credit under this subchapter with respect to the rehabilitation of a single certified historic structure that may be claimed may not exceed 25 percent of the total eligible costs and expenses incurred in the certified rehabilitation of the certified historic structure.(b)  The total credit claimed for a report, including the amount of any carryforward under Section 171.906, may not exceed the amount of franchise tax due for the report after any other applicable tax credits.(c)  Eligible costs and expenses may only be counted once in determining the amount of the tax credit available, and more than one entity may not claim a credit for the same eligible costs and expenses.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.906 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.906. Carryforward

Sec. 171.906.  CARRYFORWARD.  (a)  If an entity is eligible for a credit that exceeds the limitation under Section 171.905(b), the entity may carry the unused credit forward for not more than five consecutive reports.(b)  A carryforward is considered the remaining portion of a credit that cannot be claimed in the current year because of the limitation under Section 171.905(b).|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.907 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.907. Application for Credit

Sec. 171.907.  APPLICATION FOR CREDIT.  (a)  An entity must apply for a credit under this subchapter on or with the report for the period for which the credit is claimed.(b)  An entity shall file with any report on which the credit is claimed a copy of the certificate of eligibility issued by the commission under Section 171.904 and any other information required by the comptroller to sufficiently demonstrate that the entity is eligible for the credit.(c)  The burden of establishing eligibility for and the value of the credit is on the entity.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 171.909 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle F - Franchise Tax|Chapter 171 - Franchise Tax|Subchapter S. Tax Credit for Certified Rehabilitation of Certified Historic Structures|Section 171.909. Rules

Sec. 171.909.  RULES.  The commission and the comptroller shall adopt rules necessary to implement this subchapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 14(a), eff. January 1, 2015.|
TX Tax Code § 181.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter A. Tax|Section 181.001. Tax Imposed

Sec. 181.001.  TAX IMPOSED.  (a)  A tax is imposed on a person who:(1)  manufactures or produces cement in, or imports cement into, the state;  and(2)  distributes or sells the cement in intrastate commerce or uses the cement in the state.(b)  The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.(c)  The tax applies to only one distribution, sale, or use of cement.|Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter A. Tax|Section 181.002. Rate of Tax

Sec. 181.002.  RATE OF TAX.  The rate of the tax imposed by this chapter is $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement.|Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter A. Tax|Section 181.003. Payment of Tax

Sec. 181.003.  PAYMENT OF TAX.  (a)  The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office.(b)  The tax payment is due on the 25th day of each month, and the amount of the tax is computed on the amount of business done during the preceding month by the person on whom the tax is imposed.|Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter A. Tax|Section 181.004. Exemption: Interstate Commerce

Sec. 181.004.  EXEMPTION:  INTERSTATE COMMERCE.  The tax imposed by this chapter is not computed on an interstate distribution or sale of cement.|Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter B. Reports and Records|Section 181.051. Report

Sec. 181.051.  REPORT.  On or before the 25th day of each month, a person on whom the tax is imposed by this chapter shall file with the comptroller a report stating:(1)  the amount of taxable cement distributed, sold, or used by the person during the preceding month;(2)  the amount of cement produced in, imported into, or exported out of the state by the person during the preceding month;  and(3)  other information that the comptroller requires to be in the report.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.052 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter B. Reports and Records|Section 181.052. Records

Sec. 181.052.  RECORDS.  (a)  A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.(b)  The record is an open record to the comptroller and the attorney general.(c)  The comptroller shall adopt rules to enforce this section.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter C. Enforcement|Section 181.101. Interest on Delinquent Taxes

Sec. 181.101.  INTEREST ON DELINQUENT TAXES.  A tax imposed by this chapter that is delinquent draws interest as provided by Section 111.060 of this code.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter C. Enforcement|Section 181.102. Tax Lien

Sec. 181.102.  TAX LIEN.  The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty imposed by this chapter.  The lien is on the property used in the business of distributing, selling, or using cement by the person on whom the tax is imposed by this chapter.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter C. Enforcement|Section 181.103. Prohibition on Delinquent Taxpayer; Injunction

Sec. 181.103.  PROHIBITION ON DELINQUENT TAXPAYER;  INJUNCTION.  (a)  A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in a transaction for which the person is taxed by this chapter.(b)  The attorney general may sue in Travis County or another county having venue to enjoin a person from violating this section.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter C. Enforcement|Section 181.104. Penalty

Sec. 181.104.  PENALTY.  (a)  A person on whom the tax is imposed by this chapter and who fails to file a report as required by this chapter or does not pay the tax when it is due forfeits to the state a penalty of five percent of the amount of tax delinquent.(b)  If the report required by this chapter is not filed or the tax imposed by this chapter is not paid within 30 days after it is due, the person on whom the tax is imposed forfeits to the state a penalty of an additional five percent of the amount of tax delinquent.(c)  The minimum penalty under this section is $1.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 4, eff. Sept. 1, 1983.|
TX Tax Code § 181.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter C. Enforcement|Section 181.105. Criminal Penalty

Sec. 181.105.  CRIMINAL PENALTY.  (a)  A person who violates a provision of this chapter commits an offense.(b)  An offense under this section is punishable by a fine of not less than $25 nor more than $1,000.  A separate offense is committed each day a violation occurs.|Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 181.151 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 181 - Cement Production Tax|Subchapter D. Restriction on Municipalities|Section 181.151. Restriction on Taxing Authority of Municipalities

Sec. 181.151.  RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES.  A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.|Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.|