reglab/housing_qa huggingface dataset:
TX Tax Code § 202.303 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.303. Forced Sale by Officer

Sec. 202.303.  FORCED SALE BY OFFICER.  (a)  A peace officer may levy on oil for which the tax imposed by this chapter is due and unpaid by notice to the owner or person in charge of the oil.(b)  After notice to the owner or person in charge, the peace officer shall post a notice at the site of the oil that the oil will be sold to the highest bidder 10 days after the notice has been posted.(c)  After the notice has been posted for 10 days, the peace officer shall sell the oil to the highest bidder.(d)  The peace officer, except a ranger, may deduct 10 percent of the proceeds of the sale of the oil as his commission.  The officer shall forward the balance, up to the amount of tax due, to the comptroller.  The officer shall deliver any proceeds in excess of the tax due and the officer's commission, if any, to the owner of the oil.|Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.304 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.304. Suit for Taxes; Sworn Denial

Sec. 202.304.  SUIT FOR TAXES;  SWORN DENIAL.  Rule 185, Texas Rules of Civil Procedure, applies to a suit by the attorney general for taxes imposed by this chapter if:(1)  the attorney general files as an exhibit a report or audit of the taxpayer;  and(2)  the exhibit is supported by the comptroller's affidavit that the taxes shown to be due are past due and unpaid and that all payments and credits have been allowed.|Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.305 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.305. Unlawful Removal of Oil

Sec. 202.305.  UNLAWFUL REMOVAL OF OIL.  On notice from the comptroller, no person may remove oil from a lease in this state if the owner or operator of the lease has failed to file a report or pay a tax as required by this chapter.|Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 12, eff. July 21, 1987.|
TX Tax Code § 202.306 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.306. Inspector Has Free Access

Sec. 202.306.  INSPECTOR HAS FREE ACCESS.  A person appointed by the Railroad Commission of Texas and holding the commission's certificate authorizing him to inspect oil wells, oil leases, pipelines, or railroad cars or tanks has the right of free access at all times to the wells, leases, pipelines, railroad cars and tanks, and motortruck tanks for the purpose of inspecting the production or transportation of oil.|Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.307 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter G. Enforcement|Section 202.307. Incomplete Records or Reports; Concealing Property Under Lien; Penalty

Sec. 202.307.  INCOMPLETE RECORDS OR REPORTS;  CONCEALING PROPERTY UNDER LIEN;  PENALTY.  (a)  A person commits an offense if the person:(1)  with intent to defraud the state, knowingly fails to keep a complete record that he is required by this chapter to keep;(2)  knowingly fails to file a complete report that he is required by this chapter to file;(3)  with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code;  or(4)  fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.(b)  An offense under this section is a misdemeanor punishable by:(1)  a fine of not less than $25 nor more than $5,000;(2)  confinement in county jail for not less than one month nor more than six months;  or(3)  both a fine and confinement.|Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.351 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter H. Classification of Tax and Allocation of Revenue|Section 202.351. Occupation Tax

Sec. 202.351.  OCCUPATION TAX.  The tax imposed by this chapter is an occupation tax.|Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.352 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter H. Classification of Tax and Allocation of Revenue|Section 202.352. Tax Set Aside

Sec. 202.352.  TAX SET ASIDE.  One-half of one percent of the tax collected under this chapter shall be deposited in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, to be expended in the amounts and for the purposes prescribed in the General Appropriations Act.  Money deposited under this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the tax imposed by this chapter is paid.|Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 202.353 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter H. Classification of Tax and Allocation of Revenue|Section 202.353. Allocation of Revenue

Sec. 202.353.  ALLOCATION OF REVENUE.  After deducting the amount required to be deposited by Section 202.352 of this code, the comptroller shall deposit one-fourth of the revenue collected from the tax imposed by this chapter to the credit of the foundation school fund and three-fourths to the general revenue fund.|Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 8, eff. Sept. 1, 1984.|
TX Tax Code § 202.354 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 202 - Oil Production Tax|Subchapter H. Classification of Tax and Allocation of Revenue|Section 202.354. Dedication to Texas Tuition Assistance Grant Program

Sec. 202.354.  DEDICATION TO TEXAS TUITION ASSISTANCE GRANT PROGRAM.  The revenue collected from any incremental production from a qualifying lease, as those terms are defined by Section 202.057, and deposited to the general revenue fund may only be spent to fund the Texas tuition assistance grant program under Subchapter G, Chapter 56, Education Code.|Added by Acts 1997, 75th Leg., ch. 1060, Sec. 3, eff. Sept. 1, 1997.|
TX Tax Code § 302.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle A - General Taxing Authority and Provisions|Chapter 302 - Taxation Powers of Municipalities|Subchapter A. Property Taxes|Section 302.001. Property Taxes Authorized; Purposes

Sec. 302.001.  PROPERTY TAXES AUTHORIZED;  PURPOSES.  (a)  A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and other permanent improvements in the municipality, including municipal schools and school sites, and for the construction and improvement of municipal roads, streets, and bridges in the municipality.(b)  A Type B general-law municipality may levy property taxes at an annual rate not to exceed 25 cents for each $100 of property valuation.(c)  A home-rule municipality may levy special or general property taxes for lawful purposes.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 302.002 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle A - General Taxing Authority and Provisions|Chapter 302 - Taxation Powers of Municipalities|Subchapter A. Property Taxes|Section 302.002. Other Taxes Not Considered: Certain Home-Rule Municipalities

Sec. 302.002.  OTHER TAXES NOT CONSIDERED:  CERTAIN HOME-RULE MUNICIPALITIES.  (a)  In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52, of the Texas Constitution are not considered.(b)  This section prevails over a provision of a municipal charter to the extent of a conflict.(c)  This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 302.101 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle A - General Taxing Authority and Provisions|Chapter 302 - Taxation Powers of Municipalities|Subchapter B. General Provisions Relating to Excise Taxes|Section 302.101. Occupation Taxes

Sec. 302.101.  OCCUPATION TAXES.  (a)  The governing body of a municipality, other than a Type C general-law municipality having 200 or fewer inhabitants, may impose and collect occupation taxes.(b)  A license required by a Type A general-law municipality may not extend to more than one establishment or apply to more than one occupation, business, or calling and may not be imposed except by a vote of two-thirds of the elected aldermen.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 302.102 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle A - General Taxing Authority and Provisions|Chapter 302 - Taxation Powers of Municipalities|Subchapter B. General Provisions Relating to Excise Taxes|Section 302.102. Tax Collection Powers

Sec. 302.102.  TAX COLLECTION POWERS.  (a)  The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, except ad valorem taxes, authorized by this subchapter.  An ordinance may provide for the sale of real and personal property for the collection of a tax authorized by this subchapter.(b)  A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes.  This subsection does not apply to property taxes.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 312.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.001. Short Title

Sec. 312.001.  SHORT TITLE.  This chapter may be cited as the Property Redevelopment and Tax Abatement Act.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 312.0021 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.0021. Prohibition on Abatement of Taxes on Certain Property Near Military Aviation Facility

Sec. 312.0021.  PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY.  (a)  In this section:(1)  "Military aviation facility" means a base, station, fort, or camp at which fixed-wing aviation operations or training is conducted by the United States Air Force, the United States Air Force Reserve, the United States Army, the United States Army Reserve, the United States Navy, the United States Navy Reserve, the United States Marine Corps, the United States Marine Corps Reserve, the United States Coast Guard, the United States Coast Guard Reserve, or the Texas National Guard.(2)  "Wind-powered energy device" has the meaning assigned by Section 11.27.(b)  Notwithstanding any other provision of this chapter, an owner or lessee of a parcel of real property that is located wholly or partly in a reinvestment zone may not receive an exemption from taxation of any portion of the value of the parcel of real property or of tangible personal property located on the parcel of real property under a tax abatement agreement under this chapter that is entered into on or after September 1, 2017, if, on or after that date, a wind-powered energy device is installed or constructed on the same parcel of real property at a location that is within 25 nautical miles of the boundaries of a military aviation facility located in this state.  The prohibition provided by this section applies regardless of whether the wind-powered energy device is installed or constructed at a location that is in the reinvestment zone.(c)  The prohibition provided by this section does not apply if the wind-powered energy device is installed or constructed as part of an expansion or repowering of an existing project.|Added by Acts 2017, 85th Leg., R.S., Ch. 444 (S.B. 277), Sec. 2, eff. September 1, 2017.|
TX Tax Code § 312.0025 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.0025. Designation of Reinvestment Zone by School District

Sec. 312.0025.  DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT.  (a)  Notwithstanding any other provision of this chapter to the contrary, the governing body of a school district, in the manner required for official action and for purposes of Subchapter B or C, Chapter 313, may designate an area entirely within the territory of the school district as a reinvestment zone if the governing body finds that, as a result of the designation and the granting of a limitation on appraised value under Subchapter B or C, Chapter 313, for property located in the reinvestment zone, the designation is reasonably likely to:(1)  contribute to the expansion of primary employment in the reinvestment zone;  or(2)  attract major investment in the reinvestment zone that would:(A)  be a benefit to property in the reinvestment zone and to the school district;  and(B)  contribute to the economic development of the region of this state in which the school district is located.(b)  The governing body of the school district may seek the recommendation of the commissioners court of each county and the governing body of each municipality that has territory in the school district before designating an area as a reinvestment zone under Subsection (a).|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 4, eff. Jan. 1, 2002.|
TX Tax Code § 312.003 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.003. Confidentiality of Proprietary Information

Sec. 312.003.  CONFIDENTIALITY OF PROPRIETARY INFORMATION.  Information that is provided to a taxing unit in connection with an application or request for tax abatement under this chapter and that describes the specific processes or business activities to be conducted or the equipment or other property to be located on the property for which tax abatement is sought is confidential and not subject to public disclosure until the tax abatement agreement is executed.  That information in the custody of a taxing unit after the agreement is executed is not confidential under this section.|Added by Acts 1989, 71st Leg., ch. 1137, Sec. 2, eff. Sept. 1, 1989.|
TX Tax Code § 312.004 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.004. Taxing Unit With Tax Rate Set by Commissioners Court

Sec. 312.004.  TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT.  (a)  The commissioners court of a county that enters into a tax abatement agreement for the county may enter into a tax abatement agreement applicable to the same property on behalf of a taxing unit other than the county if by statute the ad valorem tax rate of the other taxing unit is approved by the commissioners court or the commissioners court is expressly required by statute to levy the ad valorem taxes of the other taxing unit.  The tax abatement agreement entered into on behalf of the other taxing unit is not required to contain the same terms as the tax abatement agreement entered into on behalf of the county.(b)  This section does not apply to a taxing unit because the county tax assessor-collector is required by law to assess or collect the taxing unit's ad valorem taxes.|Added by Acts 1989, 71st Leg., ch. 1137, Sec. 3, eff. Sept. 1, 1989.  Amended by Acts 1999, 76th Leg., ch. 1039, Sec. 1, eff. Sept. 1, 1999.|
TX Tax Code § 312.005 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.005. State Administration

Sec. 312.005.  STATE ADMINISTRATION.  (a)  The comptroller shall maintain a central registry of reinvestment zones designated under this chapter and of ad valorem tax abatement agreements executed under this chapter.  The chief appraiser of each appraisal district that appraises property for a taxing unit that has designated a reinvestment zone or executed a tax abatement agreement under this chapter shall deliver to the comptroller before July 1 of the year following the year in which the zone is designated or the agreement is executed a report providing the following information:(1)  for a reinvestment zone, a general description of the zone, including its size, the types of property located in it, its duration, and the guidelines and criteria established for the reinvestment zone under Section 312.002, including subsequent amendments and modifications of the guidelines or criteria;(2)  a copy of each tax abatement agreement to which a taxing unit that participates in the appraisal district is a party;(3)  the information described by Section 312.205(a)(1) in connection with each tax abatement agreement described by Subdivision (2) of this subsection; and(4)  any other information required by the comptroller to administer this section.(a-1)  For each of the first three tax years following the expiration of a tax abatement agreement executed under this chapter, the chief appraiser shall deliver to the comptroller a report containing the appraised value of the property that was the subject of the agreement.(b)  The comptroller may provide assistance to a taxing unit on request of its governing body or the presiding officer of its governing body relating to the administration of this chapter.  The Texas Department of Commerce and the comptroller may provide technical assistance to a local governing body regarding the designation of reinvestment zones, the adoption of tax abatement guidelines, and the execution of tax abatement agreements.(c)  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature and to the governor on reinvestment zones designated under this chapter and on tax abatement agreements adopted under this chapter, including a summary of the information reported under this section.|Added by Acts 1989, 71st Leg., ch. 1137, Sec. 4, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 59, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 995, Sec. 2, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1382, Sec. 1, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 268, Sec. 4, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1029, Sec. 2, eff. June 15, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 2, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 391 (S.B. 1257), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 312.006 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.006. Expiration Date

Sec. 312.006.  EXPIRATION DATE.  If not continued in effect, this chapter expires September 1, 2029.|Added by Acts 1989, 71st Leg., ch. 1137, Sec. 5, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 17, Sec. 2.16, eff. Nov. 12, 1991;  Acts 1995, 74th Leg., ch. 995, Sec. 4, eff. Aug. 31, 1995;  Acts 2001, 77th Leg., ch. 1029, Sec. 1, eff. June 15, 2001; Acts 2001, 77th Leg., ch. 1505, Sec. 5, eff. Sept. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 610 (H.B. 773), Sec. 1, eff. June 19, 2009.Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 3, eff. September 1, 2019.|
TX Tax Code § 312.007 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter A. General Provisions|Section 312.007. Deferral of Commencement of Abatement Period

Sec. 312.007.  DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD.  (a)  In this section, "abatement period" means the period during which all or a portion of the value of real property or tangible personal property that is the subject of a tax abatement agreement is exempt from taxation.(b)  Notwithstanding any other provision of this chapter, the governing body of the taxing unit granting the abatement and the owner of the property that is the subject of the agreement may agree to defer the commencement of the abatement period until a date that is subsequent to the date the agreement is entered into, except that the duration of an abatement period may not exceed 10 years.|Added by Acts 2009, 81st Leg., R.S., Ch. 1195 (H.B. 3896), Sec. 2, eff. June 19, 2009.Added by Acts 2009, 81st Leg., R.S., Ch. 1225 (S.B. 1458), Sec. 2, eff. June 19, 2009.|