reglab/housing_qa huggingface dataset:
TX Tax Code § 42.28 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.28. Appeal of District Court Judgment

Sec. 42.28.  APPEAL OF DISTRICT COURT JUDGMENT.  A party may appeal the final judgment of the district court as provided by law for appeal of civil suits generally, except that an appeal bond is not required of the chief appraiser, the county, the comptroller, or the commissioners court.|Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 57, eff. Sept. 1, 1991.|
TX Tax Code § 42.29 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.29. Attorney's Fees

Sec. 42.29.  ATTORNEY'S FEES.  (a)  A property owner who prevails in an appeal to the court under Section 42.25 or 42.26, in an appeal to the court of a determination of an appraisal review board on a motion filed under Section 25.25, or in an appeal to the court of a determination of an appraisal review board of a protest of the denial in whole or in part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or 11.24 may be awarded reasonable attorney's fees.  The amount of the award may not exceed the greater of:(1)  $15,000; or(2)  20 percent of the total amount by which the property owner's tax liability is reduced as a result of the appeal.(b)  Notwithstanding Subsection (a), the amount of an award of attorney's fees may not exceed the lesser of:(1)  $100,000;  or(2)  the total amount by which the property owner's tax liability is reduced as a result of the appeal.|Added by Acts 1983, 68th Leg., p. 5033, ch. 905, Sec. 1, eff. Aug. 29, 1983.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 4.1, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 203, Sec. 2, eff. May 21, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 5, eff. June 19, 2009.Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 27, eff. June 14, 2013.|
TX Tax Code § 42.30 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.30. Attorney Notice of Certain Engagements

Sec. 42.30.  ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS.  (a)  An attorney who accepts an engagement or compensation from a third party to represent a person in an appeal under this chapter shall provide notice to the person represented:(1)  informing the person that the attorney has been retained by a third party to represent the person;(2)  explaining the attorney's ethical obligations to the person in relation to the third party, including the obligation to ensure that the third party does not interfere with the attorney's independent judgment or the attorney-client relationship;(3)  describing the general activities the third party may perform in the appeal;(4)  explaining that compensation will be received by the attorney from the third party; and(5)  informing the person that the person's consent is required before the attorney may accept compensation from the third party.(b)  The attorney shall mail the notice by certified mail to the person represented by the attorney not later than the 30th day after the date the attorney accepts the engagement from the third party.(c)  Notwithstanding the other provisions of this section, an engagement complies with this section if each party related to the engagement, including the person represented in the appeal, the third party, and the attorney, enters into an agreement not later than the 30th day after the date of the filing of the appeal by the attorney that contains the information required by Subsection (a).(d)  A person may void an engagement that does not comply with this section.  An attorney who does not comply with this section may be reported to the Office of Chief Disciplinary Counsel for the State Bar of Texas.|Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 18, eff. September 1, 2011.|
TX Tax Code § 42.41 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter C. Postappeal Administrative Procedures|Section 42.41. Correction of Rolls

Sec. 42.41.  CORRECTION OF ROLLS.  (a)  Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:(1)  correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal;  and(2)  certify the change to the assessor for each affected taxing unit.(b)  The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.(c)  A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).|Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, Sec. 155, eff. Jan. 1, 1982;  Acts 2003, 78th Leg., ch. 481, Sec. 1, eff. Sept. 1, 2003.|
TX Tax Code § 111.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.001. Comptroller to Collect Taxes

Sec. 111.001.  COMPTROLLER TO COLLECT TAXES.  The comptroller shall collect the taxes imposed by this title except as otherwise provided by this title.|Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.002. Comptroller's Rules; Compliance; Forfeiture

Sec. 111.002.  COMPTROLLER'S RULES;  COMPLIANCE;  FORFEITURE.  (a)  The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United States for the enforcement of the provisions of this title and the collection of taxes and other revenues under this title.  In addition to the discretion to adopt, repeal, or amend such rules permitted under the constitution and laws of this state and under the common law, the comptroller may adopt, repeal, or amend such rules to reflect changes in the power of this state to collect taxes and enforce the provisions of this title due to changes in the constitution or laws of the United States and judicial interpretations thereof.(b)  A person who does not comply with a rule made under this section forfeits to the state an amount of not less than $25 nor more than $500.  Each day on which a failure to comply occurs or continues is a separate violation.(c)  If a forfeiture is not paid, the attorney general shall file suit to recover the forfeiture in a court of competent jurisdiction in Travis County or in any other county where venue lies.(d)  Any other provision of this code that imposes a different penalty for the violation of a comptroller's rule made for the enforcement or collection of a specific tax imposed by this title prevails over the penalty provided by this section.|Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 231, Sec. 2, eff. Aug. 28, 1989.|
TX Tax Code § 111.0021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0021. Application to Other Taxes and Fees

Sec. 111.0021.  APPLICATION TO OTHER TAXES AND FEES.  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title.|Added by Acts 1991, 72nd Leg., ch. 705, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 111.0022 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0022. Application to Other Laws Administered by Comptroller

Sec. 111.0022.  APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER.  This subtitle and Subtitle A  of this title apply to the administration, collection, and enforcement of other taxes, fees, and charges, including penalties, or other financial transactions, that the comptroller is required or authorized to collect or administer under other law, to the extent that the other law does not conflict with this subtitle or Subtitle A of this title.|Added by Acts 1993, 73rd Leg., ch. 486, Sec. 1.02, eff. Sept. 1, 1993.|
TX Tax Code § 111.0023 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0023.

Sec. 111.0023.  Definition of Individual. For purposes of this title, "individual" means a natural person.  The term does not include a partnership, limited liability partnership, corporation, banking corporation, savings and loan association, limited liability company, business trust, professional association, business association, joint venture, joint stock company, holding company, or other legal entity.|Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 1, eff. September 1, 2019.|
TX Tax Code § 111.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.003. Comptroller's Investigations

Sec. 111.003.  COMPTROLLER'S INVESTIGATIONS.  (a)  On the governor's request, the comptroller shall:(1)  investigate the books and accounts of assessing and collecting officers of the state and other officers or persons receiving, disbursing, or possessing public funds;(2)  perform other duties and make investigations in relation to public funds as requested by the governor;  and(3)  investigate any state institution and its policies, management, and operation, including the fiscal affairs and the conduct and efficiency of any state employee of the institution.(b)  The comptroller shall report to the governor the results of an investigation requested under Subsection (a) of this section.  The report must be written and include:(1)  a description of each violation of the revenue laws;(2)  a description of the failure, if any, to enforce revenue laws;(3)  the name of each person reasonably believed to have committed a violation or to have been guilty of nonfeasance;  and(4)  if a state institution is investigated, a description of the expenditures of the institution and of all sums of money due the state, the ascertainment and collection of which does not devolve upon other officers of the state under existing law.(c)  A person connected with the public service shall submit all books, records, and accounts to the comptroller without delay on the request of the comptroller when conducting an investigation under Subsection (a) of this section.(d)  On the receipt of a report that indicates a violation of revenue laws or neglect of duty, the governor shall notify the attorney general, who shall institute criminal and civil proceedings in the name of the state against persons accused of a violation or neglect of duty.(e)  The comptroller may at any time examine and investigate the expenditure of appropriated money for a state institution or for any other purpose or for improvements made by the state on state property or money received and disbursed by any board authorized to receive and disburse state money.  The comptroller shall investigate any state institution when required by information coming to his own knowledge.|Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.0034 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0034. Advanced Database System for Audits

Sec. 111.0034.  ADVANCED DATABASE SYSTEM FOR AUDITS.  (a)  The comptroller shall develop an advanced electronic audit database system for use by the comptroller's audit division.  The system must:(1)  centralize management of audit transaction data;(2)  enhance the quality control of data;  and(3)  be compatible with other data systems of the state.(b)  The comptroller may contract with a vendor to develop or implement the system.(c)  If the comptroller contracts with a vendor to develop or implement the system, the comptroller must protect any confidential information provided to the vendor.  A person who receives confidential information under this section and each employee or agent of that person is subject to the same prohibitions against disclosure of the information, and the same penalties and sanctions for improper disclosure, that apply to the comptroller.|Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.01, eff. June 15, 2001.|
TX Tax Code § 111.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.004. Power to Examine Records and Persons

Sec. 111.004.  POWER TO EXAMINE RECORDS AND PERSONS.  (a)  For the purpose of carrying out the terms of this title the comptroller may examine at the principal or any other office in the United States of any person, firm, agent, or corporation permitted to do business in this state, all books, records and papers and also any of their officers or employees under oath.(b)  If any person refuses to permit an examination or answer any question authorized by Subsection (a) of this section, the comptroller may certify the fact of the refusal to the secretary of state, who shall immediately forfeit the charter or the permit to do business of the person until the examination as required is completed.(c)  No charge may be made by the comptroller to examine a book, record, or paper or to question an officer or employee.(d)  The comptroller's authority to examine books, records, and papers under this chapter extends to all books, records, papers, and other objects which the comptroller determines are necessary for conducting a complete examination under this title.|Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.0041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0041. Records; Burden to Produce and Substantiate Claims

Sec. 111.0041.  RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS.  (a)  Except as provided by Subsection (b), a taxpayer who is required by this title to keep records shall keep those records open to inspection by the comptroller, the attorney general, or the authorized representatives of either of them for at least four years.(b)  A taxpayer is required to keep records, as provided by Subsection (c) with respect to the taxpayer's claim, open for inspection under Subsection (a) for more than four years throughout any period when:(1)  any tax, penalty, or interest may be assessed, collected, or refunded by the comptroller; or(2)  an administrative hearing is pending before the comptroller, or a judicial proceeding is pending, to determine the amount of the tax, penalty, or interest that is to be assessed, collected, or refunded.(c)  A taxpayer shall produce contemporaneous records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of the taxpayer's claim related to the amount of tax, penalty, or interest to be assessed, collected, or refunded in an administrative or judicial proceeding.  Contemporaneous records and supporting documentation appropriate to the tax or fee may include, for example, invoices, vouchers, checks, shipping records, contracts, or other equivalent records, such as electronically stored images of such documents, reflecting legal relationships and taxes collected or paid.(d)  This section prevails over any other conflicting provision of this title.|Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.11, eff. Oct. 1, 1999.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.02, eff. October 1, 2011.|
TX Tax Code § 111.0042 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0042. Sampling in Auditing; Projecting Assessments

Sec. 111.0042.  SAMPLING IN AUDITING;  PROJECTING ASSESSMENTS.  (a)  Repealed by Acts 1983, 68th Leg., p. 982, ch. 234, Sec. 1, eff. May 25, 1983.(b)  Sampling auditing methods are appropriate if:(1)  the taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical;(2)  the taxpayer's records are inadequate or insufficient, so that a competent audit for the period in question is not otherwise possible;  or(3)  the cost of an audit of all detailed records to the taxpayer or to the state will be unreasonable in relation to the benefits derived, and sampling procedures will produce a reasonable result.(c)  Before using a sample technique to establish a tax liability, the comptroller or his designee must notify the taxpayer in writing of the sampling procedure to be used.(d)  The sample must reflect as nearly as possible the normal conditions under which the business was operated during the period to which the audit applies.  If a taxpayer can demonstrate that a transaction in a sample period is not representative of the taxpayer's business operations, the transaction shall be eliminated from the sample and be separately assessed in the audit.  If records are inadequate to reflect accurately the business operations of the taxpayer, the comptroller or his designee shall determine the best information available and base his audit report on that information.(e)  If the taxpayer demonstrates that any sampling method used by the comptroller was not in accordance with generally recognized sampling techniques, the audit will be dismissed as to that portion of the audit established by projection based upon the sampling method, and a new audit may be performed.|Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 982, ch. 234, Sec. 1, eff. May 25, 1983.|
TX Tax Code § 111.0045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.0045. Use of Outside Personnel; Delegation of Powers

Sec. 111.0045.  USE OF OUTSIDE PERSONNEL;  DELEGATION OF POWERS.  (a)  As necessary to enhance productivity, the comptroller may employ or contract for the services of accountants, assistants, auditors, clerks, information technology specialists, and investigators to:(1)  provide or use the equipment acquired under Subchapter G;  and(2)  assist with the administration of this code.(b)  The comptroller may delegate to persons employed or contracted under this section the power to perform duties as required.|Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.03, eff. June 15, 2001.|
TX Tax Code § 111.00452 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.00452. Employment of Investigators

Sec. 111.00452.  EMPLOYMENT OF INVESTIGATORS.  (a)  In addition to the authority granted by Section 111.0045, an investigator employed under that section may investigate:(1)  any criminal offense under this code; or(2)  any criminal offense under any other law if the offense relates directly or indirectly to a tax, fee, penalty, or charge administered, collected, or enforced by the comptroller.(b)  An investigator commissioned by the comptroller as a peace officer has the powers of a peace officer coextensive with the boundaries of this state.|Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 10, eff. September 1, 2011.|
TX Tax Code § 111.00455 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle B - Enforcement and Collection|Chapter 111 - Collection Procedures|Subchapter A. Collection Duties and Powers|Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings

Sec. 111.00455.  CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS.  (a)  The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101, Government Code, in relation to the collection, receipt, administration, and enforcement of:(1)  a tax imposed under this title; and(2)  any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title.(b)  The following are not contested cases under Subsection (a) and Section 2003.101, Government Code:(1)  a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901, Health and Safety Code;(2)  a property value study hearing under Subchapter M, Chapter 403, Government Code;(3)  a hearing in which the issue relates to:(A)  Chapters 72-75, Property Code;(B)  forfeiture of a right to do business;(C)  a certificate of authority;(D)  articles of incorporation;(E)  a penalty imposed under Section 151.703(d);(F)  the refusal or failure to settle under Section 111.101; or(G)  a request for or revocation of an exemption from taxation; and(4)  any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount.(c)  A reference in law to the comptroller that relates to the performance of a contested case hearing described by Subsection (a) means the State Office of Administrative Hearings.|Added by Acts 2007, 80th Leg., R.S., Ch. 354 (S.B. 242), Sec. 1, eff. June 15, 2007.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.01, eff. October 1, 2011.Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 19, eff. September 1, 2015.Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 20, eff. September 1, 2015.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 6, eff. September 1, 2021.|