reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter C. Settlements, Refunds, and Credits › Section 111.109. Tax Refund for Wages Paid to Employee Receiving Aid to Families With Dependent Children

Sec. 111.109.  TAX REFUND FOR WAGES PAID TO EMPLOYEE RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN.  The comptroller shall issue a refund for a tax paid by a person to this state in the amount of a tax refund voucher issued by the Texas Workforce Commission under Subchapter H, Chapter 301, Labor Code, subject to the provisions of that subchapter.
Added by Acts 1993, 73rd Leg., ch. 486, Sec. 4.02, eff. Jan. 1, 1994;  Amended by Acts 1997, 75th Leg., ch. 228, Sec. 3, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter C. Settlements, Refunds, and Credits › Section 111.110. Tax Credit for Real Property Contributed to an Institution of Higher Education

Sec. 111.110.  TAX CREDIT FOR REAL PROPERTY CONTRIBUTED TO AN INSTITUTION OF HIGHER EDUCATION.  (a)  Subject to the provisions of Subchapter D, Chapter 55, Education Code, the comptroller shall issue a credit to be used by a taxpayer who qualifies for the credit under that subchapter against the payment of a tax imposed on the taxpayer:
(1)  for the franchise tax under Chapter 171;  or
(2)  if the taxpayer holds a direct payment permit for the sales and use tax under Chapter 151, for that tax.
(b)  The credit applies to a tax originally due on or after the date the credit is issued but not later than the end of the 20th calendar year following the calendar year in which the credit was issued.
(c)  A taxpayer may not claim a credit issued under this section in a calendar year in an amount greater than five percent of the total credit issued to that taxpayer.
(d)  A taxpayer shall include with a return or report showing an amount of tax due against which a taxpayer claims a credit under this section, a statement containing the following information:
(1)  the original amount of the credit and its date of issue;
(2)  the total amount of the credit previously claimed by the taxpayer;
(3)  the amount of credit claimed on the attached return;
(4)  the remaining unused credit amount;  and
(5)  the calendar year in which the credit expires.
(e)  The comptroller may recover an amount erroneously claimed as a credit in a jeopardy or deficiency determination issued before the fourth anniversary of the date on which the erroneous claim is filed.
Added by Acts 1995, 74th Leg., ch. 1019, Sec. 1, eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.201. Assessment Limitation

Sec. 111.201.  ASSESSMENT LIMITATION.  No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.202. Suit Limitation

Sec. 111.202.  SUIT LIMITATION.  At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.203. Agreements to Extend Period of Limitation

Sec. 111.203.  AGREEMENTS TO EXTEND PERIOD OF LIMITATION.  (a)  Before the expiration of the periods prescribed in Sections 111.104, 111.201, and 111.202 of this code for the filing of a refund claim or for the assessment and collection of any tax imposed by this title, the comptroller and a taxpayer may agree in writing to the filing of a refund claim or to an assessment and collection after that time.  The agreement must contain the reasons the comptroller and the taxpayer wish to extend the period.  At any time before the expiration of the period agreed on, the refund may be made, the tax may be assessed and collected, or an action may be commenced in any court to collect the amount delinquent.
(b)  The extended period agreed on under Subsection (a) of this section may be extended by subsequent agreements made before the expiration of the extended period.  All subsequent agreements must set forth the reasons for extending the period.
(c)  No single extension agreement may be for a period of more than 24 months from the expiration date of the period being extended.
(d)  The period for filing a refund claim or for assessment and collection of a tax may be extended if:
(1)  without an extension, there might occur a revenue loss to the state;
(2)  either the taxpayer or the comptroller, despite good faith efforts, requires more time to prepare for or complete the audit;
(3)  without an extension, circumstances beyond the control of either the comptroller or the taxpayer would make an audit by the comptroller impractical or burdensome for either party;  or
(4)  an issue of law involved in the audit is awaiting determination in either litigation or an administrative proceeding.
(e)  If, during an extended period agreed on under Subsection (a) of this section, 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 then 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.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 458, ch. 94, Sec. 1, 2, eff. May 10, 1983.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.204. Beginning of Period of Limitation

Sec. 111.204.  BEGINNING OF PERIOD OF LIMITATION.  In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.
Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.