reglab/housing_qa huggingface dataset:
TX Tax Code § 111.018 (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 111.018. Notice of Sale of Seized Property

Sec. 111.018.  NOTICE OF SALE OF SEIZED PROPERTY.  (a)  The delinquent person whose property is seized under Section 111.017 of this code is entitled to written notice of the sale of the property at least 20 days before the date of the sale.(b)  The notice must:(1)  contain a description of the property to be sold, a statement of the amount of the tax, penalties, interest, and costs due, the name of the delinquent person, and a statement that unless the amount due, including costs, is paid before the time of the sale as stated in the notice the described property, or as much of it as necessary, will be sold;(2)  be enclosed in an envelope that is addressed to the delinquent person at the person's last known address or place of business;(3)  be deposited in the United States mail, postage prepaid;  and(4)  be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the seized property is to be sold, or, if there is no newspaper of general circulation in that county, the notice must be posted in three public places in that county for 20 days before the date set for the sale.(c)  Publication in a newspaper of a notice of sale of seized property under Subsection (b)(4) is not required if the estimated value of the property to be sold is less than $40,000. The comptroller may notify potential buyers of seized property the value of which is estimated to be less than $40,000 by any means reasonable and cost-effective to the state under the circumstances.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 3, eff. July 21, 1987.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 5, eff. Sept. 1, 1997.|
TX Tax Code § 111.019 (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 111.019. Sale of Seized Property; Disposition of Proceeds

Sec. 111.019.  SALE OF SEIZED PROPERTY;  DISPOSITION OF PROCEEDS.  (a)  The comptroller may sell at public auction, as provided in the notice, property seized under Section 111.017 of this code and may deliver to the purchaser a bill of sale for personal property sold and a deed for real property sold.  A bill of sale or a deed vests in the purchaser the interest or title in the property held by the person liable for the amount.(b)  The comptroller may leave unsold property at the place of the sale at the risk of the person liable for the amount.(c)  The amount by which the proceeds from the sale exceed the amount of taxes, penalties, interest, and costs shall be disposed of by the comptroller as follows:(1)  if before the sale of the property a person who is not the person liable for the amount and who has an interest in or lien on the property files notice of the interest or lien with the comptroller, the comptroller shall hold the amount of the excess pending a determination of the rights of respective parties in the amount of the excess by a court;(2)  if no notice is given under Subdivision (1) of this subsection and the person liable for the amount gives a receipt for the amount of the excess, the comptroller shall return the amount of the excess to the person;  or(3)  if no notice is given under Subdivision (1) of this subsection and the comptroller is unable to obtain a receipt under Subdivision (2) of this subsection, the comptroller shall hold the amount as trustee for the owner subject to the order of the person liable for the amount or a successor of the person.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 4, eff. July 21, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.03, eff. Sept. 1, 1997.|
TX Tax Code § 111.020 (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 111.020. Tax Collection on Termination of Business

Sec. 111.020.  TAX COLLECTION ON TERMINATION OF BUSINESS.  (a)  If a person who is liable for the payment of an amount under this title sells the business or the stock of goods of the business or quits the business, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt from the comptroller showing that the amount has been paid or a certificate stating that no amount is due.(b)  The purchaser of a business or stock of goods who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.(c)  The purchaser of a business may request, on an affidavit or other form prescribed by the comptroller, that the comptroller issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The comptroller shall issue the certificate or statement within 60 days after receiving the request or within 60 days after the day on which the records of the former owner of the business are made available for audit, whichever period expires later, but in either event the comptroller shall issue the certificate or statement within 90 days after the date of receiving the request.(c-1)  Section 111.006(a) does not apply to the disclosure of information under Subsection (c).(d)  If the comptroller fails to mail the certificate or statement within the applicable period provided by Subsection (c) of this section, the purchaser is released from the obligation to withhold the purchase price or pay the amount due.(e)  A period of limitation during which the obligation of a purchaser under this section may be enforced begins when the former owner of the business sells the business or stock of goods or when a determination is made against the former owner, whichever event occurs later.(f)  Compliance with Subsection (a) is not a defense to an assessment of tax liability under Section 111.024 if:(1)  the amount withheld from the purchase price is not sufficient to fully satisfy the liability of the seller of the business or stock of goods;  and(2)  the purchase price paid to the seller for the business or stock of goods is not reasonably equivalent to the value of the business or stock of goods.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 5, eff. July 21, 1987.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 3, eff. Sept. 1, 2001.Amended by: Acts 2021, 87th Leg., R.S., Ch. 377 (S.B. 873), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 111.022 (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 111.022. Jeopardy Determination

Sec. 111.022.  JEOPARDY DETERMINATION.  (a)  If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy.  The amount required to be paid to the state or due for the tax period is due and payable immediately.(b)  A determination made under this section becomes final on the expiration of 20 days after the day on which the notice of the determination was served by personal service, by electronic means, or by mail unless a petition for a redetermination is filed before the determination becomes final.(b-1)  A notice given by mail shall be addressed to the person to whom the notice is served at the person's address as it appears in the comptroller's records.  Service by mail is complete when the notice is deposited in a United States Post Office.(b-2)  A notice given by electronic means shall be addressed to the person's e-mail address as it appears in the comptroller's records.  Service by electronic means is complete when the comptroller transmits the notice to the person's e-mail address.(c)  If a determination made under this section becomes final without payment of the amount of the determination being made, the comptroller shall add to the amount a penalty of 10 percent of the amount of the tax and interest.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 7, eff. July 21, 1987.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 5, eff. Sept. 1, 2001.Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658), Sec. 2, eff. September 1, 2021.|
TX Tax Code § 111.023 (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 111.023. Written Authorization

Sec. 111.023.  WRITTEN AUTHORIZATION.  (a)  The comptroller may require that a report, return, declaration, claim for refund, or other document that is required or permitted to be filed with the comptroller and that is submitted by an attorney, accountant, or other representative of a taxpayer on behalf of the taxpayer be accompanied by express written authorization of the taxpayer in whose name or on whose behalf it is purportedly submitted.(b)  An officer, director, or employee of the taxpayer whose duties include administering the taxpayer's rights and responsibilities with the comptroller may sign the written authorization.  The authorization must include the title and telephone number of the officer, director, or employee who signs the authorization for verification by the comptroller.(c)  The comptroller may impose a requirement of Subsection (b) on a taxpayer's assignment of a claim for refund.|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 4, eff. Sept. 1, 1993.  Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.12, eff. Oct. 1, 1999.|
TX Tax Code § 111.024 (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 111.024. Liability in Fraudulent Transfers

Sec. 111.024.  LIABILITY IN FRAUDULENT TRANSFERS.  (a)  A person who acquires a business or the assets of a business from a taxpayer through a fraudulent transfer or a sham transaction is liable for any tax, penalty, and interest owed by the taxpayer.(b)  A transfer of a business or the assets of a business is considered to be a fraudulent transfer or a sham transaction if the taxpayer made the transfer or undertook the transaction:(1)  with intent to evade, hinder, delay, or prevent the collection of any tax, penalty, or interest owed under this title;  or(2)  without receiving a reasonably equivalent value in exchange for the business or business assets subject to the transfer or transaction.(c)  In determining the intent of the taxpayer under Subsection (b)(1), consideration may be given, among other factors, to whether:(1)  the transfer was to a current or former business insider, associate, or employee of the taxpayer or to a person related to the taxpayer within the third degree of consanguinity by blood or marriage;(2)  the transfer was to a third party who subsequently transferred the business or assets of the business to a current or former business insider, associate, or employee of the taxpayer or to a person related to the taxpayer within the third degree of consanguinity by blood or marriage;(3)  the taxpayer retained possession or control of the business or the assets of the business after the transfer or transaction;(4)  the taxpayer's business and the transferee's business are essentially operated as a single business entity at the same location;(5)  before the transfer or the transaction occurred, the taxpayer had either been subjected to or apprised of impending collection action by the comptroller or by the attorney general;(6)  the transfer or transaction was concealed;(7)  the taxpayer was insolvent at the time of the transfer or became insolvent not later than the 31st day after the date the transfer or transaction occurred;  or(8)  the transfer or transaction involved all or substantially all of the taxpayer's assets.(d)  This section does not apply to a transfer of a business or the assets of a business:(1)  through a court order on dissolution of a marriage;  or(2)  by descent or distribution or testate succession on the death of a taxpayer.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 6, eff. Sept. 1, 2001.|
TX Tax Code § 111.051 (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 111.051. Reports and Payments; Due Dates; Method of Payment

Sec. 111.051.  REPORTS AND PAYMENTS;  DUE DATES;  METHOD OF PAYMENT.  (a)  The comptroller may set the date for filing a report for and making a payment of a tax imposed by this title.(b)  A date set by the comptroller under this section prevails over a different date prescribed by this title for the filing of a report for or the payment of a tax, except that the comptroller may only set a report or payment date for the state sales and use tax that conflicts with the dates prescribed by Chapter 151 of this code in case of public calamity or natural disaster.(c)  The comptroller may require that all payments from a taxpayer who files tax reports monthly and remits three or more dishonored or insufficient funds checks or drafts within a six-month period be remitted using certified instruments.  The comptroller may require that all payments from a taxpayer who files tax reports quarterly and remits three or more dishonored or insufficient funds checks or drafts within an 18-month period be remitted by using certified instruments.  In this subsection, "certified instruments" includes cashier's checks and money orders.  The comptroller shall send written notice of a payment restriction under this subsection to the taxpayer at the business address shown on the comptroller's records.  A failure to remit a payment by a certified instrument after imposition of the payment restriction by the comptroller is grounds for the suspension and revocation of a permit or license as provided by Section 111.0047 of this code.|Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 799, Sec. 1, eff. Aug. 26, 1985;  Acts 1993, 73rd Leg., ch. 486, Sec. 1.04, eff. Sept. 1, 1993.|
TX Tax Code § 111.0511 (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 111.0511. Restricted or Conditional Payments to Comptroller Prohibited

Sec. 111.0511.  RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED.  (a)  In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability.(b)  Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check or other money instrument in payment of taxes by the maker that purports to limit the amount of taxes owed or place a condition on its acceptance or negotiation is void.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 5, eff. June 15, 2007.|
TX Tax Code § 111.052 (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 111.052. Form of Report

Sec. 111.052.  FORM OF REPORT.  (a)  The comptroller may revise the form of a report required under this title to eliminate specific information that may be required by any other provision of this title.(b)  Information that is no longer required because of a revision under Subsection (a) of this section may be required again at any time by the comptroller.|Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.053 (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 111.053. Filing Dates: Weekends and Holidays

Sec. 111.053.  FILING DATES:  WEEKENDS AND HOLIDAYS.  (a)  If the date on which a report or payment of any state tax is due falls on a Saturday, Sunday, or legal holiday included on the list published for the year under Subsection (b), the next day that is not a Saturday, Sunday, or legal holiday included on that list becomes the due date.(b)  Before January 1 of each year, the comptroller shall publish in the Texas Register and distribute to each state agency that receives reports or payments of any taxes a list of the legal holidays for banking purposes for that year.  The comptroller may not include on the list a holiday on which the comptroller determines that most financial institutions will be conducting ordinary business.(c)  An agency that collects a tax for which a due date for a report or payment falls on a legal holiday not included on the list published under Subsection (b) shall ensure that a taxpayer may make a report or payment on that date.  The agency may enter into an agreement with the comptroller for the receipt of reports or payments on that date.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 4.03, eff. Dec. 1, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.04, eff. Sept. 1, 1997.|
TX Tax Code § 111.054 (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 111.054. Timely Filing: Mail Delivery

Sec. 111.054.  TIMELY FILING:  MAIL DELIVERY.  (a)  If a tax payment or a report is placed in a U.S. Post Office or in the hands of a common or contract carrier properly addressed to the comptroller on or before the date the payment or report is required to be made or filed, the payment or report is made or filed on time.(b)  The receipt mark of a contract or common carrier or the postmark on a tax payment or report is prima facie evidence of the date on which the payment or report was delivered to a carrier or the post office.  The comptroller or the person making the payment or filing the report may show by competent evidence that the actual date of delivery to the carrier or post office differs from the receipt mark or postmark.(c)  The comptroller may refund or issue credits for penalties and interest paid solely as a result of returns or tax payments timely mailed but postmarked after the required filing date.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.055 (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 111.055. Timely Filing: Diligence

Sec. 111.055.  TIMELY FILING:  DILIGENCE.  A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to comply and through no fault of the person the report is not filed or the payment is not made on time.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.056 (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 111.056. Filing Within 10 Days: Penalty and Interest

Sec. 111.056.  FILING WITHIN 10 DAYS:  PENALTY AND INTEREST.  If a report is filed or a tax payment is made before the expiration of 10 days after the date on which the report or payment is due and if the report as originally filed shows the correct amount of the tax due or the amount of the payment is for the correct amount due, no assessment for penalty or interest may be made solely on the grounds of late filing after the expiration of 90 days after the date the report was required to be filed or the payment required to be made.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.057 (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 111.057. Extension for Filing Report

Sec. 111.057.  EXTENSION FOR FILING REPORT.  (a)  The comptroller may grant a reasonable extension of time, not to exceed 45 days, for the filing of a report required by this title.(b)  To qualify for an extension of time under this section, the person required to file a report must make a request for the extension to the comptroller and remit not less than 90 percent of the amount of the tax estimated to be due on or before the filing date as required by other provisions of this title.  The request must be in writing and include the reason an extension is needed.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.058 (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 111.058. Filing Extension Because of Natural Disaster

Sec. 111.058.  FILING EXTENSION BECAUSE OF NATURAL DISASTER.  (a)  The comptroller may grant to a person whom the comptroller finds to be a victim of a natural disaster an extension of not more than 90 days to make or file a return or pay a tax imposed by this title.(b)  The person owing the tax may file a request for an extension at any time before the expiration of 90 days after the original due date.(c)  If an extension under this section is granted, interest on the unpaid tax does not begin to accrue until the day after the day on which the extension expires, and tax penalties are assessed and determined as though the last day of the extension were the original due date.|Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.059 (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 111.059. Oath Not Required

Sec. 111.059.  OATH NOT REQUIRED.  A report, return, declaration, claim for refund, or other document required or permitted to be filed with the comptroller is not required to be made or submitted under oath, verification, acknowledgment, or affirmation.|Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 111.060 (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 111.060. Interest on Delinquent Tax

Sec. 111.060.  INTEREST ON DELINQUENT TAX.  (a)  The yearly interest rate on all delinquent taxes imposed by this title is at the rate of 12 percent for report periods originally due on or before December 31, 1999, after which the rate of interest is variable and determined as provided in Subsection (b).(b)  The rate of interest to be charged to the taxpayer is the prime rate plus one percent, as published in The Wall Street Journal on the first day of each calendar year that is not a Saturday, Sunday, or legal holiday.(c)  Except as provided by Subsection (d), delinquent taxes draw interest beginning 60 days after the date due.(d)  Subsection (c) does not apply to the taxes imposed by Chapters 152 and 211 or under an agreement made under Section 162.003.|Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 450, ch. 93, Sec. 1, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., ch. 409, Sec. 69, eff. June 7, 1991;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 13.01, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 587, Sec. 5, eff. Jan. 1, 1994;  Acts 1995, 74th Leg., ch. 1000, Sec. 2, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 459, Sec. 1, eff. Jan. 1, 2000.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 3, eff. September 1, 2009.|