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 111.001. Comptroller to Collect Taxes

Sec. 111.001.  COMPTROLLER TO COLLECT TAXES.  The comptroller shall collect the taxes imposed by this title except as otherwise provided by this title.
Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 111.002. Comptroller's Rules; Compliance; Forfeiture

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

Sec. 111.0021.  APPLICATION TO OTHER TAXES AND FEES.  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title.
Added by Acts 1991, 72nd Leg., ch. 705, Sec. 1, eff. Sept. 1, 1991.
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 111.0022. Application to Other Laws Administered by Comptroller

Sec. 111.0022.  APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER.  This subtitle and Subtitle A  of this title apply to the administration, collection, and enforcement of other taxes, fees, and charges, including penalties, or other financial transactions, that the comptroller is required or authorized to collect or administer under other law, to the extent that the other law does not conflict with this subtitle or Subtitle A of this title.
Added by Acts 1993, 73rd Leg., ch. 486, Sec. 1.02, eff. Sept. 1, 1993.
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 111.0023.

Sec. 111.0023.  Definition of Individual. For purposes of this title, "individual" means a natural person.  The term does not include a partnership, limited liability partnership, corporation, banking corporation, savings and loan association, limited liability company, business trust, professional association, business association, joint venture, joint stock company, holding company, or other legal entity.
Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 1, eff. September 1, 2019.
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 111.003. Comptroller's Investigations

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

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

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

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

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

Sec. 111.0045.  USE OF OUTSIDE PERSONNEL;  DELEGATION OF POWERS.  (a)  As necessary to enhance productivity, the comptroller may employ or contract for the services of accountants, assistants, auditors, clerks, information technology specialists, and investigators to:
(1)  provide or use the equipment acquired under Subchapter G;  and
(2)  assist with the administration of this code.
(b)  The comptroller may delegate to persons employed or contracted under this section the power to perform duties as required.
Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.03, eff. June 15, 2001.
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 111.00452. Employment of Investigators

Sec. 111.00452.  EMPLOYMENT OF INVESTIGATORS.  (a)  In addition to the authority granted by Section 111.0045, an investigator employed under that section may investigate:
(1)  any criminal offense under this code; or
(2)  any criminal offense under any other law if the offense relates directly or indirectly to a tax, fee, penalty, or charge administered, collected, or enforced by the comptroller.
(b)  An investigator commissioned by the comptroller as a peace officer has the powers of a peace officer coextensive with the boundaries of this state.
Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 10, eff. September 1, 2011.
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 111.00455. Contested Cases Conducted by State Office of Administrative Hearings

Sec. 111.00455.  CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS.  (a)  The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101, Government Code, in relation to the collection, receipt, administration, and enforcement of:
(1)  a tax imposed under this title; and
(2)  any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title.
(b)  The following are not contested cases under Subsection (a) and Section 2003.101, Government Code:
(1)  a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901, Health and Safety Code;
(2)  a property value study hearing under Subchapter M, Chapter 403, Government Code;
(3)  a hearing in which the issue relates to:
(A)  Chapters 72-75, Property Code;
(B)  forfeiture of a right to do business;
(C)  a certificate of authority;
(D)  articles of incorporation;
(E)  a penalty imposed under Section 151.703(d);
(F)  the refusal or failure to settle under Section 111.101; or
(G)  a request for or revocation of an exemption from taxation; and
(4)  any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount.
(c)  A reference in law to the comptroller that relates to the performance of a contested case hearing described by Subsection (a) means the State Office of Administrative Hearings.
Added by Acts 2007, 80th Leg., R.S., Ch. 354 (S.B. 242), Sec. 1, eff. June 15, 2007.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.01, eff. October 1, 2011.
Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 19, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 20, eff. September 1, 2015.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 6, eff. September 1, 2021.
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 111.00457. Information Relating to Other Permit or License Requirements

Sec. 111.00457.  INFORMATION RELATING TO OTHER PERMIT OR LICENSE REQUIREMENTS.  (a)  The comptroller shall include the following statement on each application for a permit or license issued by the comptroller:
WARNING.  You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business.  A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at http://www.Texas.gov.  You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.
(b)  The statement required by Subsection (a) must be placed in the applicant signature box or, if the application does not have an applicant signature box, on the last line above the applicant signature line, and in bold typeface that is at least as large as any other typeface appearing in the general instructions relating to the application.
(c)  The comptroller shall revise the statement required by Subsection (a) as necessary to reflect any change in the Internet address that provides the listing of links.
Added by Acts 2009, 81st Leg., R.S., Ch. 302 (H.B. 422), Sec. 1, eff. June 19, 2009.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 147 (H.B. 328), Sec. 1, eff. September 1, 2011.
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 111.0046. Permit or License

Sec. 111.0046.  PERMIT OR LICENSE.  (a)  The comptroller shall refuse to issue or renew any permit or license to a person who:
(1)  is not permitted or licensed as required by law for a different tax or activity administered by the comptroller, except if the issuance or renewal of such license or permit is pending before the comptroller;  or
(2)  is currently delinquent in the payment of any tax collected by the comptroller.
(b)  The comptroller by rule may establish a minimum age for a person to be eligible to apply for a permit or license issued by the comptroller.
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 13, eff. Oct. 1, 2003.
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 111.0047. Suspension and Revocation of Permit or License

Sec. 111.0047.  SUSPENSION AND REVOCATION OF PERMIT OR LICENSE.  (a)  If a person fails to comply with any provision of this title or with a rule of the comptroller adopted under this title, the comptroller, after a hearing, may revoke or suspend any permit or license issued to the person.
(b)  A person whose permit or license the comptroller proposes to revoke or suspend under this section is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension.  At the hearing the person must show cause why each permit or license should not be suspended or revoked.
(c)  The comptroller shall give written notice of the revocation or suspension of a permit or license to the holder of the permit or license.
(d)  Notices under this section may be served on the holder of the permit or license personally or by electronic means or may be mailed to the holder's address as shown in the records of the comptroller.
(e)  Service by electronic means is complete when the comptroller transmits the notice using the contact information provided to the comptroller by the holder of the permit or license as shown in the records of the comptroller.
(f)  Service by mail is complete when the notice is deposited by the comptroller in a United States Postal Service post office.
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 1989, 71st Leg., ch. 238, Sec. 42, eff. Jan. 1, 1990;  Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 7;  Acts 1993, 73rd Leg., ch. 107, Sec. 4.08, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 284, Sec. 32, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 1997.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61), Sec. 1, eff. September 1, 2023.
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 111.0048. Reissued or New Permit or License After Revocation or Suspension

Sec. 111.0048.  REISSUED OR NEW PERMIT OR LICENSE AFTER REVOCATION OR SUSPENSION.  (a)  A new permit or license may not be issued to a former holder of a revoked permit or license unless the comptroller is satisfied that the person will comply with the provisions of this title and the rules of the comptroller relating to this title.
(b)  The comptroller may prescribe the terms under which a suspended permit or license may be reissued.
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.  Amended by Acts 1989, 71st Leg., ch. 238, Sec. 43, eff. Jan. 1, 1990;  Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 8;  Acts 1993, 73rd Leg., ch. 107, Sec. 4.09, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 284, Sec. 33, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, 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 A. Collection Duties and Powers › Section 111.0049. Appeals

Sec. 111.0049.  APPEALS.  A taxpayer may appeal the revocation or suspension of a permit or license under Section 111.0046 and 111.0047 of this code in the same manner that appeals are made from a final deficiency determination.
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.
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 111.005. Governmental Entities to Cooperate

Sec. 111.005.  GOVERNMENTAL ENTITIES TO COOPERATE.  Each department, officer, and employee of the state or of a local governmental entity shall cooperate with and give reasonable assistance and information to the comptroller when performing authorized duties.
Acts 1981, 67th Leg., p. 1502, 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 A. Collection Duties and Powers › Section 111.007. Criminal Penalties for Disclosing Federal Tax Information

Sec. 111.007.  CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION.  (a)  The comptroller, a person who formerly held the office of comptroller, or an employee or former employee of the comptroller commits an offense if he discloses in a manner unauthorized by law a federal tax return or federal tax return information that is required to be submitted to the comptroller by any person.
(b)  An offense under this section is a misdemeanor punishable by a fine of not more than $1,000 or by confinement in jail for not more than one year, or by both a fine and confinement.
Acts 1981, 67th Leg., p. 1502, 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 A. Collection Duties and Powers › Section 111.0075. Provision of Information Relating to Tax Audits

Sec. 111.0075.  PROVISION OF INFORMATION RELATING TO TAX AUDITS.  (a)  This section applies to information that:
(1)  relates to a taxpayer that the comptroller is auditing or intends to audit;
(2)  is considered public information under Chapter 552, Government Code; and
(3)  is requested from the comptroller by a person under Chapter 552, Government Code.
(b)  Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.
(c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(f)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, 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 111.008. Deficiency Determination

Sec. 111.008.  DEFICIENCY DETERMINATION.  (a)  If the comptroller is not satisfied with a tax report or the amount of the tax required to be paid to the state by a person, the comptroller may compute and determine the amount of tax to be paid from information contained in the report or from any other information available to the comptroller.
(b)  On making a determination under this section, the comptroller shall notify the person against whom a determination is made of the determination.  The notice may be given by mail, by electronic means, or by personal service.
(c)  If the notice is given by mail, it shall be addressed to the taxpayer or other person at the taxpayer's address as it appears in the records of the comptroller.  Service by mail is complete when the notice is deposited in a U.S. Post Office.
(d)  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.
Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658), 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 A. Collection Duties and Powers › Section 111.0081. When Payment Is Required

Sec. 111.0081.  WHEN PAYMENT IS REQUIRED.  (a)  Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final.  If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.
(b)  This section does not apply to a determination under Section 111.022.
(c)  The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final.  If the amount of the determination is not paid within 20 days after the day the decision became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.
Added by Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985.  Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001.
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 111.009. Redetermination

Sec. 111.009.  REDETERMINATION.  (a)  A person having a direct interest in a determination may petition the comptroller for a redetermination.
(b)  A petition for redetermination must be filed before the expiration of 60 days after the date the notice of determination is issued or the redetermination is barred.  If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.
(c)  If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.
(d)  An order or decision of the comptroller on a petition for redetermination becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.
(e)  A taxpayer who is dissatisfied with the decision on a motion for redetermination 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.
Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 2, eff. Sept. 1, 1991.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 1, eff. September 1, 2017.
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 111.010. Suit to Recover Taxes

Sec. 111.010.  SUIT TO RECOVER TAXES.  (a)  The attorney general shall bring suit in the name of the state to recover delinquent state taxes, tax penalties, and interest owed to the state.
(b)  This section applies to state taxes imposed by this title or by other laws not included in this title but does not apply to the state ad valorem tax on property.
(c)  Venue for and jurisdiction of a suit arising under this section is exclusively conferred upon the district courts of Travis County.
(d)  The state is entitled to interest at the rate of 10 percent a year on the amount of a judgment for the state beginning on the day the judgment is signed and ending on the day the judgment is satisfied.
Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 519, ch. 107, Sec. 2, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., ch. 705, Sec. 3, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 1, eff. Oct. 1, 1995.
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 111.0102. Suit Challenging Collection Action

Sec. 111.0102.  SUIT CHALLENGING COLLECTION ACTION.  Venue for and jurisdiction of a suit that challenges or is for the purpose of avoiding a comptroller collection action or state tax lien in any manner is exclusively conferred on the district courts of Travis County.
Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), 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 A. Collection Duties and Powers › Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties

Sec. 111.011.  TAX COLLECTIONS AND REPORTS BY BUSINESSES;  ENFORCEMENT OF DUTIES.  (a)  If a person engaged in a business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title fails to file a report or pay the tax as required by this title, the attorney general may bring suit for an injunction prohibiting the person from continuing in that business until the report is filed and the tax is paid.
(b)  If a person engaged in business the operation of which involves the receipt, collection, or withholding of a tax imposed by this title receives, collects, or withholds more tax than is authorized by law to be received, collected, or withheld or if the person receives, collects, or withholds money from any other person under a claim or representation that the receipt, collection, or withholding is a tax imposed by this title or other law and the amount received, collected, or withheld is not a tax authorized by law, and the person does not voluntarily comply with the notice set forth in Subsection (c) herein, the attorney general shall bring suit for an injunction prohibiting the person from the wrongful receipt, collection, or withholding of the tax or alleged tax.
(c)  Prior to filing suit for an injunction, the attorney general shall send written notice by certified mail requesting that the person shall cease any wrongful collections of taxes allowing 15 days for compliance from the date of notice.
(d)  The venue for a suit under this section is in Travis County.
Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 177, Sec. 1, eff. Sept. 1, 1985.
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 111.013. Evidence: Tax Claims

Sec. 111.013.  EVIDENCE:  TAX CLAIMS.  (a)  In a suit involving the establishment or collection of a tax imposed under Title 2 or 3 of this code, a certificate of the comptroller that shows a delinquency is prima facie evidence of:
(1)  the stated tax or amount of the tax, after all just and lawful offsets, payments, and credits have been allowed;
(2)  the stated amount of penalties and interest;
(3)  the delinquency of the amounts;  and
(4)  the compliance of the comptroller with the applicable provisions of this code in computing and determining the amount due.
(b)  The defendant may not deny a claim for taxes, penalties, or interest unless the defendant timely files a sworn written denial that specifically identifies the taxes, penalties, and interest the defendant asserts are not due and the amounts of tax, penalties, and interest that are not due.
Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 4, eff. Sept. 1, 1991.
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 111.014. Evidence: Copies of Graphic Matter

Sec. 111.014.  EVIDENCE:  COPIES OF GRAPHIC MATTER.  (a)  A copy of graphic matter is admissible, without further proof, in a judicial or administrative proceeding concerning the administration or enforcement of a tax imposed by this title if:
(1)  the copy or information contained in the copy is relevant;
(2)  the copy is a reproduction made by a photographic, photostatic, magnetic, or other process that accurately duplicates or forms a durable medium for accurately reproducing the original matter or information contained in the original matter;  and
(3)  the graphic matter was kept or recorded by the comptroller in the performance of official functions.
(b)  "Graphic matter" means a memorandum, entry, report, or other document, a record of information contained in a memorandum, entry, report, or other document, or a record of an action taken by the comptroller.
(c)  The admissibility of a copy of graphic matter as allowed under this section does not affect the admissibility of the original matter or other competent evidence offered to show the incorrectness of the copy or of information reflected in the copy.
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 A. Collection Duties and Powers › Section 111.015. Remedies Cumulative

Sec. 111.015.  REMEDIES CUMULATIVE.  The rights, powers, remedies, liens, and penalties provided by this title are cumulative of other rights, powers, remedies, liens, and penalties for the collection of taxes provided by this title and by other law.
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 A. Collection Duties and Powers › Section 111.017. Seizure and Sale of Property

Sec. 111.017.  SEIZURE AND SALE OF PROPERTY.  (a)  Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize and sell at public auction real and personal property of the person.  A seizure made to collect the tax is limited only to property of the person that is not exempt from execution.  Service or delivery of a notice of seizure under this section affecting property held by a financial institution in the name of or on behalf of a delinquent who is a customer of the financial institution is governed by Section 59.008, Finance Code.
(b)  A person commits an offense if the person obstructs, hinders, impedes, or interferes with the comptroller's seizure of the property of a delinquent taxpayer in the following ways:
(1)  trespassing on the property of a business or a business location that has been seized by the comptroller without the permission of the comptroller or the comptroller's agents;
(2)  removing or breaking a lock on a business or business location that has been seized by the comptroller without the permission of the comptroller or the comptroller's agents;
(3)  removing or causing to be removed any inventory, equipment, or other property from a business or business location seized by the comptroller without the permission of the comptroller or the comptroller's agents;
(4)  damaging, destroying, or defacing any inventory, equipment, or property or the business location of a delinquent taxpayer while it is under seizure by the comptroller; or
(5)  knowingly obstructing, hindering, or impeding the comptroller or the comptroller's agents in the seizure or securing of a delinquent taxpayer's property, including the taxpayer's business location, inventory, or equipment, under this section.
(c)  An offense under Subsection (b) is a Class A misdemeanor.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 2, eff. July 21, 1987.  Amended by Acts 1999, 76th Leg., ch. 344, Sec. 7.008, eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 3, eff. June 15, 2007.
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 111.018. 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.
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 111.019. 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.
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 111.020. 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.