reglab/housing_qa huggingface dataset:
TX Tax Code § 111.061 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.061. Penalty on Delinquent Tax or Tax Reports

Sec. 111.061.  PENALTY ON DELINQUENT TAX OR TAX REPORTS.  (a)  Except as otherwise provided, a penalty of five percent of the tax due shall be imposed on a person who fails to pay a tax imposed or file a report required by Title 2 or 3 of this code  when due, 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, an additional five percent penalty shall be imposed.(b)  Except where another penalty for fraud or intent to evade the tax is specifically provided, an additional penalty of 50 percent of the tax due shall be imposed if it is determined that:(1)  the failure to pay the tax or file a report when due was a result of fraud or an intent to evade the tax;  or(2)  the taxpayer alters, destroys, or conceals any record, document, or thing, or presents to the comptroller any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the apparent purpose of affecting the course or outcome of an audit, investigation, redetermination, or other proceeding before the comptroller.(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.|Added by Acts 1989, 71st Leg., ch. 231, Sec. 4, eff. Aug. 28, 1989.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 6, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 12, eff. September 1, 2011.|
TX Tax Code § 111.0611 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.0611. Personal Liability for Fraudulent Tax Evasion

Sec. 111.0611.  PERSONAL LIABILITY FOR FRAUDULENT TAX EVASION.  (a)  An officer, manager, or director of a corporation, association, or limited liability company, a partner of a general partnership, or a managing general partner of a limited partnership or limited liability partnership who, as an officer, manager, director, or partner, took an action or participated in a fraudulent scheme or fraudulent plan to evade the payment of taxes due under Title 2 or 3 is personally liable for the taxes and any penalty and interest due.  The personal liability of an individual includes liability for the additional 50 percent fraud penalty provided by Section 111.061(b).  The comptroller shall assess individuals liable under this section in the same manner as other persons or entities may be assessed under this chapter.(b)  For purposes of this section, actions that may indicate the existence of a fraudulent scheme or a fraudulent plan to evade the payment of taxes include:(1)  filing, or causing to be filed, a fraudulent tax return or report with the comptroller on behalf of the business entity;(2)  intentionally failing to file a tax return, report, or other required document with the comptroller when the business entity is under a legal obligation to file;(3)  filing, or causing to be filed, a tax return or report with the comptroller on behalf of the business entity that contains an intentionally false statement that results in the amount of the tax due exceeding the amount of tax reported by 25 percent or more; and(4)  altering, destroying, or concealing any record, document, or thing, presenting to the comptroller any altered or fraudulent record, document, or thing, or otherwise engaging in fraudulent conduct with the intent to affect the course or outcome of a comptroller audit or investigation, a redetermination hearing, or another proceeding involving the comptroller.(c)  To the extent the comptroller can verify and secure sufficient unencumbered assets of the corporation, association, or partnership to satisfy the liability, an individual's personal liability under Subsection (a) is limited to the amount by which the total tax, penalty, and interest due under this section exceeds those assets.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 6, eff. June 15, 2007.|
TX Tax Code § 111.062 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.062. Acceptance of Credit Cards for Payment of Certain Taxes and Fees

Sec. 111.062.  ACCEPTANCE OF CREDIT CARDS FOR PAYMENT OF CERTAIN TAXES AND FEES.  (a)  The comptroller may accept a credit card in payment of:(1)  a delinquent tax and related penalties and interest imposed by this code;(2)  a fee charged for:(A)  an account status certificate;(B)  a no tax due certificate;(C)  postage;(D)  a certified copy;(E)  a copy of a document;(F)  a microfilm copy;(G)  written evidence of the comptroller's records;(H)  research;(I)  labor;(J)  a minerals tax history;  and(K)  a minerals tax extract;  and(3)  any other service fee charged by the comptroller.(b)  If the comptroller accepts a payment by credit card, the comptroller may require the payment of a processing fee by the credit card user.|Added by Acts 1993, 73rd Leg., ch. 449, Sec. 38, eff. Sept. 1, 1993.|
TX Tax Code § 111.0625 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.0625. Electronic Transfer of Certain Payments

Sec. 111.0625.  ELECTRONIC TRANSFER OF CERTAIN PAYMENTS.  (a)  Except as provided by Subsections (b) and (c), the comptroller by rule shall require a taxpayer who paid $100,000 or more during the preceding fiscal year in a category of payments required under this title to transfer payments in that category by means of electronic funds transfer in accordance with Section 404.095, Government Code, if the comptroller reasonably anticipates the person will pay at least that amount during the current fiscal year.(b)  The comptroller by rule shall require a taxpayer who paid $10,000 or more during the preceding fiscal year in the category of payments described by this subsection to transfer payments in that category by means of electronic funds transfer in accordance with Section 404.095, Government Code, if the comptroller reasonably anticipates the person will pay at least that amount during the current fiscal year.  This subsection applies only to:(1)  state and local sales and use taxes;(2)  direct payment sales taxes;(3)  gas severance taxes;(4)  oil severance taxes;(5)  franchise taxes;(6)  gasoline taxes;(7)  diesel fuel taxes;(8)  hotel occupancy taxes;(9)  insurance premium taxes;(10)  mixed beverage gross receipts taxes;(11)  motor vehicle rental taxes; and(12)  telecommunications infrastructure fund assessments.(c)  Notwithstanding Subsection (b), if the comptroller determines that the action is necessary to protect the state's interest or the interests of taxpayers, the comptroller by rule may:(1)  apply the requirements of Subsection (b) to a category of payments not listed in Subsection (b); or(2)  remove the requirements of Subsection (b) from a category of payments listed in Subsection (b).(d)  A rule adopted under Subsection (b) or (c) must provide for a waiver from the requirements of that subsection for a taxpayer who cannot comply because of hardship, impracticality, or other reason.(e)  The comptroller by rule may specify the types of electronic funds transfers a person must use to comply with this section.  The rule may require a taxpayer to use different types of transfers for different payment amounts.|Added by Acts 2001, 77th Leg., ch. 41, Sec. 1, eff. May 3, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 371 (S.B. 377), Sec. 1, eff. June 15, 2007.|
TX Tax Code § 111.0626 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.0626. Electronic Filing of Certain Reports

Sec. 111.0626.  ELECTRONIC FILING OF CERTAIN REPORTS.  (a)  The comptroller by rule shall require electronic filing of:(1)  a report required under Chapter 151, 201, or 202, or an international fuel tax agreement, for a taxpayer who is also required under Section 111.0625 to transfer payments by electronic funds transfer; and(2)  a report required under Section 171.204.(b)  Repealed by Acts 2015, 84th Leg., R.S., Ch. 957 , Sec. 2, eff. September 1, 2015.(b-1)  Notwithstanding any other law, the comptroller by rule may require a taxpayer who paid $50,000 or more during the preceding fiscal year to file reports electronically during the current fiscal year.  A taxpayer filing a report electronically may use software provided by the comptroller or commercially available software that satisfies requirements prescribed by the comptroller.(c)  A rule adopted under this section must provide for a waiver from the electronic filing requirement for a taxpayer who cannot comply.|Added by Acts 2001, 77th Leg., ch. 41, Sec. 1, eff. May 3, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 371 (S.B. 377), Sec. 2, eff. September 1, 2008.Acts 2015, 84th Leg., R.S., Ch. 957 (S.B. 1364), Sec. 1, eff. September 1, 2015.Acts 2015, 84th Leg., R.S., Ch. 957 (S.B. 1364), Sec. 2, eff. September 1, 2015.|
TX Tax Code § 111.063 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.063. Penalty for Failure to Use Electronic Transfers and Filings

Sec. 111.063.  PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.  (a)  The comptroller may impose a penalty of five percent of the tax due on a person who:(1)  is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer;  or(2)  is required under Section 111.0626 to file a report electronically and does not file the report electronically.(b)  The penalties provided by this section are in addition to any other penalty provided by law.|Added by Acts 1995, 74th Leg., ch. 87, Sec. 2, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 41, Sec. 2, eff. May 3, 2001.|
TX Tax Code § 111.064 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter B. Tax Reports and Payments|Section 111.064. Interest on Refund or Credit

Sec. 111.064.  INTEREST ON REFUND OR CREDIT.  (a)  Except as otherwise provided by this section, for a refund under this chapter, interest is at the rate that is the lesser of the annual rate of interest earned on deposits in the state treasury during November of the previous calendar year, as determined by the comptroller, or the rate set in Section 111.060, and accrues on the amount found to be erroneously paid for a period:(1)  beginning on the later of 60 days after the date of payment or the due date of the tax report; and(2)  ending on, as determined by the comptroller, either the date of allowance of credit on account of the comptroller's final decision or audit or a date not more than 10 days before the date of the refund warrant.(b)  A credit taken by a taxpayer on the taxpayer's return does not accrue interest.(c)  For a refund claimed before September 1, 2005, and granted for a report period due on or after January 1, 2000, the rate of interest is the rate set in Section 111.060.(c-1)  A refund, without regard to the date claimed, for a report period due before January 1, 2000, does not accrue interest.(d)  This section does not apply to an amount paid to the comptroller under Title 6, Property Code, or under an agreement made under Section 162.003.(e)  All warrants for interest payments shall be drawn against the fund or account into which the erroneously paid tax was deposited.  The interest shall be paid from funds appropriated for that purpose.(f)  A local revenue fund is not subject to Subsections (a)-(c-1).  In this subsection, "local revenue fund" includes a court cost, a fee, a fine, or a similar charge collected by a municipality, a county, or a court of this state and remitted to the comptroller.|Added by Acts 1999, 76th Leg., ch. 459, Sec. 2, eff. Jan. 1, 2000.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 90, eff. Oct. 1, 2001.Amended by: Acts 2005, 79th Leg., Ch. 404 (S.B. 1570), Sec. 1, eff. September 1, 2005.Acts 2005, 79th Leg., Ch. 899 (S.B. 1863), Sec. 11.01, eff. September 1, 2005.Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 4, eff. September 1, 2009.Acts 2021, 87th Leg., R.S., Ch. 344 (H.B. 2530), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 111.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.101. Settlement

Sec. 111.101.  SETTLEMENT.  (a)  The comptroller may settle a claim for a tax, penalty, or interest imposed by this title if the total costs of collection, as conclusively determined by the comptroller, of the total amount due would exceed the total amount due.(b)  The comptroller may settle a claim for a refund of tax, penalty, or interest imposed by this title if the total costs of defending a denial of the claim, as conclusively determined by the comptroller, would exceed the total amount claimed.|Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 3, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 459, Sec. 3, eff. Aug. 30, 1999.|
TX Tax Code § 111.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.102. Settlement on Redetermination

Sec. 111.102.  SETTLEMENT ON REDETERMINATION.  As a part of a redetermination order, the comptroller may settle a claim for a tax, penalty, or interest imposed by this title if:(1)  collection of the total amount due would make the taxpayer insolvent and the taxpayer has submitted to the comptroller all financial records, including income tax reports and an inventory of all property owned wherever located;  or(2)  the taxpayer is insolvent, is in liquidation, or has ceased to do business and:(A)  the taxpayer has no property that may be seized by the courts of this or another state;  or(B)  the value of the taxpayer's property is less than the total amount due and the amount of debts against the property.|Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 459, Sec. 4, eff. Aug. 30, 1999.|
TX Tax Code § 111.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.103. Settlement of Penalty and Interest Only

Sec. 111.103.  SETTLEMENT OF PENALTY AND INTEREST ONLY.  (a)  The comptroller may settle a claim for a tax penalty or interest on a tax imposed by this title if the taxpayer exercised reasonable diligence to comply with the provisions of this title.(b)  Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.|Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.|
TX Tax Code § 111.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.104. Refunds

Sec. 111.104.  REFUNDS.  (a)  If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected.  The remainder of the amount, if any, may be refunded to the taxpayer from money appropriated for tax refund purposes.(b)  A tax refund claim may be filed with the comptroller only by the person who directly paid the tax to this state or by the person's attorney, assignee, or other successor.(c)  A claim for a refund must:(1)  be written;(2)  state fully and in detail each reason or ground on which the claim is founded;  and(3)  be filed before the expiration of the applicable limitation period as provided by this code or before the expiration of six months after a jeopardy or deficiency determination becomes final, whichever period expires later.(d)  A refund claim for an amount of tax that has been found due in a jeopardy or deficiency determination is limited to the amount of tax, penalty, and interest and to the tax payment period for which the determination was issued.  The failure to file a timely tax refund claim is a waiver of any demand against the state for an alleged overpayment.(e)  This section applies to all taxes and license fees collected or administered by the comptroller, except the state property tax.(f)  No taxes, penalties, or interest may be refunded to a person who has collected the taxes from another person unless the person has refunded all the taxes and interest to the person from whom the taxes were collected.|Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 154, Sec. 2, eff. Aug. 28, 1989;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.13, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 1310, Sec. 86, eff. June 20, 2003.|
TX Tax Code § 111.1042 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.1042. Tax Refund: Informal Review

Sec. 111.1042.  TAX REFUND:  INFORMAL REVIEW.  (a)  The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or in part.(b)  An informal review under this section is not a hearing or contested case under Chapter 2001, Government Code.(c)  This section does not impair the right to a hearing on a claim for refund provided in Section 111.105.(d)  If the right to a hearing is not exercised on a full or partial denial of a claim for refund, the period during which the comptroller informally reviewed the claim for refund does not toll the limitation period for any subsequent claim for refund on the same period and type of tax for which the claim for refund was fully or partially denied.|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003.|
TX Tax Code § 111.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.105. Tax Refund: Hearing

Sec. 111.105.  TAX REFUND:  HEARING.  (a)  A person claiming a refund under Section 111.104 is entitled to a hearing on the claim if the person requests a hearing on or before the 60th day after the date the comptroller issues a letter denying the claim for refund.  The person is entitled to 20 days' notice of the time and place of the hearing.(b)  A decision or order of the comptroller following a hearing on a claim for a refund becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.(c)  A tax refund claimant who is dissatisfied with the decision on the claim is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.(d)  A motion for rehearing on a tax refund claim must be written and assert each specific ground of error.  The amount of the refund sought must be set out in the motion for rehearing.(e)  During the administrative hearing process, a person claiming a refund under Section 111.104 must submit documentation to enable the comptroller to verify the claim for refund.  The comptroller may issue a notice of demand that all evidence to support the claim for refund must be produced before the expiration of a specified date in the notice.  The specified date in the notice may not be earlier than 180 days after the date the refund is claimed.  The comptroller may not consider evidence produced after the specified date in the notice in an administrative hearing.  The limitation provided by this subsection does not apply to a judicial proceeding filed in accordance with Chapter 112.|Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 89, Sec. 1, eff. Sept. 1, 1987;  Acts 1991, 72nd Leg., ch. 705, Sec. 5, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 587, Sec. 7, eff. Sept. 1, 1993;  Acts 2003, 78th Leg., ch. 1310, Sec. 88, eff. June 20, 2003.Amended by: Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 2, eff. September 1, 2017.|
TX Tax Code § 111.107 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.107. When Refund or Credit Is Permitted

Sec. 111.107.  WHEN REFUND OR CREDIT IS PERMITTED.  (a)  Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested:(1)  under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order;(2)  under the provision of Section 111.104(c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or(3)  under Chapter 162, except Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d).(b)  A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.|Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 5, eff. September 1, 2009.|
TX Tax Code § 111.108 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter C. Settlements, Refunds, and Credits|Section 111.108. Recovery of Refund or Credit

Sec. 111.108.  RECOVERY OF REFUND OR CREDIT.  (a)  Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.(b)  This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.|Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.|