reglab/housing_qa huggingface dataset:
TX Tax Code § 151.485 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.485. Civil Penalty

Sec. 151.485.  CIVIL PENALTY.  (a)  If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d).(b)  In addition to the penalty imposed under Subsection (a), a manufacturer or distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the manufacturer or distributor:(1)  violates this subchapter; or(2)  violates a rule adopted to administer or enforce this subchapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 5, eff. September 1, 2021.|
TX Tax Code § 151.486 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.486. Action by Texas Department of Motor Vehicles

Sec. 151.486.  ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.  If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas Department of Motor Vehicles of the failure and the department may take administrative action against the manufacturer or distributor for the failure under Chapter 2301, Occupations Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 6, eff. September 1, 2021.|
TX Tax Code § 151.487 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.487. Audit; Inspection

Sec. 151.487.  AUDIT; INSPECTION.  The comptroller may audit, inspect, or otherwise verify a manufacturer's or distributor's compliance with this subchapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 7, eff. September 1, 2021.|
TX Tax Code § 151.488 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State|Section 151.488. Action by Attorney General; Venue; Attorney's Fees

Sec. 151.488.  ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES.  (a)  The comptroller may bring an action to enforce this subchapter and obtain any civil remedy authorized by this subchapter or any other law for the violation of this subchapter. The attorney general shall prosecute the action on the comptroller's behalf.(b)  Venue for and jurisdiction of an action under this section is exclusively conferred on the district courts in Travis County.(c)  If the comptroller prevails in an action under this section, the comptroller and attorney general are entitled to recover court costs and reasonable attorney's fees incurred in bringing the action.|Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.|
TX Tax Code § 151.501 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.501. Determination After the Filing of a Report

Sec. 151.501.  DETERMINATION AFTER THE FILING OF A REPORT.  If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code.|Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.503 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.503. Determination if No Report Filed

Sec. 151.503.  DETERMINATION IF NO REPORT FILED.  (a)  If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax, the amount of total sales prices of taxable items sold, leased, or rented by the person to another for storage, use, or consumption in this state, and the total sales prices of taxable items acquired by the person for storage, use, or consumption without the payment of the use tax to a retailer for each period or the total period for which the person failed to report as required by this chapter.(b)  The estimate required by Subsection (a) of this section may be made on any information available to the comptroller.(c)  On the basis of the estimate, the comptroller shall compute and determine the amount required to be paid to the state for each period.(d)  The comptroller shall add to the determination an amount equal to 10 percent of the amount computed under Subsection (c) of this section as a penalty.(e)  A determination under this section may be issued for one or more periods, and more than one determination may be issued for a single period.|Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.504 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.504. Determination When a Business Is Discontinued

Sec. 151.504.  DETERMINATION WHEN A BUSINESS IS DISCONTINUED.  If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.|Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.505 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.505. When Determination Becomes Final

Sec. 151.505.  WHEN DETERMINATION BECOMES FINAL.  A determination made under Section 151.501, 151.503, or 151.504 of this code becomes final on the expiration of 30 days after the day on which the determination was served by personal service or by mail, unless a petition for a redetermination is filed before the determination becomes final.|Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.507 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.507. Limitations on Determination

Sec. 151.507.  LIMITATIONS ON DETERMINATION.  (a)  A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code  after the last day of the calendar month following the close of the regular reporting period of the taxpayer for which the amount is proposed to be determined or within the period provided by Subchapter D, Chapter 111 of this code after the report is filed, whichever period expires the later.(b)  The limitations provided by Subsection (a) of this section do not apply to a determination proposed to be made:(1)  for the collection of an amount of sales tax on the sale of a taxable item if a deficiency notice has been given or is given for the collection of the use tax on the same taxable item;  or(2)  for the collection of the use tax on the storage, use, or consumption of a taxable item if a deficiency notice has been or is given for the collection of the sales tax on the same taxable item.(c)  Relettered as (b) by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985.|Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985.|
TX Tax Code § 151.508 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.508. Offsets

Sec. 151.508.  OFFSETS.  In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment for the same period or one or more other periods.  Any interest accrued on the overpayment shall be included in the offset.|Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.509 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.509. Petition for Redetermination

Sec. 151.509.  PETITION FOR REDETERMINATION.  A person petitioning for a redetermination of a determination made under Section 111.022 must file, before the determination becomes final, security as the comptroller requires to ensure compliance with this chapter.  The security may be sold by the comptroller in the manner provided by Subchapter A, Chapter 111.|Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(2), eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 21, eff. Oct. 1, 1995.|
TX Tax Code § 151.510 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.510. Hearing on Redetermination

Sec. 151.510.  HEARING ON REDETERMINATION.  (a)  If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition to an oral hearing on the redetermination and to at least 20 days' notice of the time and place of the hearing.(b)  The comptroller may continue the hearing from time to time as is necessary.|Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.511 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.511. Redetermination

Sec. 151.511.  REDETERMINATION.  (a)  The comptroller may decrease the amount of a determination at any time before the determination becomes final.(b)  The comptroller may increase the amount of a determination that is not final if the additional claim is asserted by the comptroller at or before a hearing on a redetermination.(c)  If an additional claim is asserted, the petitioner is entitled to a 30-day continuance of the hearing to permit the petitioner to obtain and present evidence applicable to the items on which the additional claim is based.(d)  Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991.|Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991.|
TX Tax Code § 151.512 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.512. Interest

Sec. 151.512.  INTEREST.  Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required to be collected became due and payable to the state.|Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.514 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.514. Notices

Sec. 151.514.  NOTICES.  The comptroller shall give notice of a determination made under this subchapter promptly as provided by Sections 111.008(b) and (c) of this code.  Any other notice required by this subchapter shall be given in the same manner.  Notices under this subchapter are effective as provided by Section 111.008(c) of this code.|Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.515 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter J. Tax Determinations|Section 151.515. Proceedings Against Consumer

Sec. 151.515.  PROCEEDINGS AGAINST CONSUMER.  This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay.|Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.601 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.601. Suit

Sec. 151.601.  SUIT.  The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes imposed by this chapter that is due and unpaid, including penalties and interest.  The action shall be prosecuted by the attorney general.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.602 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.602. Venue

Sec. 151.602.  VENUE.  A suit brought under this subchapter against a taxpayer in a court of this state may be filed and heard in the county where the person owing the tax resides or has a place of business or in Travis County.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.603 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.603. Evidence: Comptroller's Certificate

Sec. 151.603.  EVIDENCE:  COMPTROLLER'S CERTIFICATE.  In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the amount of penalties and interest stated, of the delinquency of the amounts stated, and of the compliance of the comptroller with this chapter in computing and determining the amounts due.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.604 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.604. Form of Action

Sec. 151.604.  FORM OF ACTION.  A suit under this subchapter against any person for recovery of the tax is in the form of an action for debt.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.605 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.605. Writs of Attachment

Sec. 151.605.  WRITS OF ATTACHMENT.  In a suit under this subchapter, no bond or affidavit is required before the issuance of a writ of attachment.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.606 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.606. Service of Process

Sec. 151.606.  SERVICE OF PROCESS.  In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by service on an agent or clerk in this state employed by the retailer or seller in a place of business in this state maintained by the seller or retailer.  If process is served on the agent or clerk of the retailer or seller, a copy of the process shall forthwith be sent by registered mail to the retailer or seller at his principal or home office.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.607 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.607. Limitation Period

Sec. 151.607.  LIMITATION PERIOD.  The limitation period provided by Section 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought at any time within 3 years after a determination made under Subchapter J of this code  becomes final or within 3 years after the last recording of a lien under this title.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1044, ch. 235, art. 7, Sec. 7, eff. Sept. 1, 1983.|
TX Tax Code § 151.608 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.608. Judgments

Sec. 151.608.  JUDGMENTS.  (a)  A judgment in favor of the state obtained in an action under this chapter may be filed for record with the county clerk of any county in the state and when filed constitutes a lien on all of the real property located in the county and belonging to the person named in the judgment as the defendant.  The lien applies to all real property in the county owned by the defendant at the time of the filing or acquired by him after the filing of the judgment.(b)  The lien has the force and effect of a judgment lien for 10 years after the date of the judgment unless the lien is released or discharged before the expiration of the 10-year period.(c)  On the payment in full of the amount of a judgment obtained under this chapter, the comptroller may release the lien.(d)  A prior judgment is not a bar to a subsequent suit under this chapter for additional taxes, penalties, and interest accruing after the prior judgment if the suit is brought before the expiration of the limitation period.(e)  Execution on a judgment obtained under this chapter may issue in the same manner as an execution under other judgments, and the sale under an execution is held as provided by the rules of civil procedure and the statutes of this state.|Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.614 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.614. Res Judicata

Sec. 151.614.  RES JUDICATA.  In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the same quarterly period as was at issue in a previously determined suit.|Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.615 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter K. Procedures for Collection of Delinquent Taxes|Section 151.615. Tax Suit Comity

Sec. 151.615.  TAX SUIT COMITY.  A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other state extends a like comity to this state.|Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.701 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.701. Use of Stamps or Tokens Prohibited

Sec. 151.701.  USE OF STAMPS OR TOKENS PROHIBITED.  No person may use stamps or tokens for the purpose of collecting or enforcing the collection of the taxes imposed by this chapter or for any other purpose connected with the taxes.|Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.703 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.703. Failure to Report or Pay Tax

Sec. 151.703.  FAILURE TO REPORT OR PAY TAX.  (a)  A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent.(b)  The minimum penalty provided by Subsection (a) of this section is $1.(c)  A delinquent tax draws interest beginning 60 days from the due date.(d)  In addition to any other penalty authorized by this section, a person who fails to file a report as required by this chapter shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.|Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.03, eff. October 1, 2011.|