reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.423. Reimbursement to Taxpayer for Tax Collections

Sec. 151.423.  REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS.  A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement for the cost of collecting the taxes imposed by this chapter.  The comptroller shall provide a card with each form distributed for the collection of taxes under this chapter.  The card may be inserted by the taxpayer with the tax payment to provide for contribution of all or part of the reimbursement provided by this section for use as grants under Subchapter M, Chapter 56, Education Code.  If the taxpayer chooses to contribute the reimbursement for the grants, the taxpayer shall include the amount of the reimbursement contribution with the tax payment.  The comptroller shall transfer money contributed under this section for grants under Subchapter M, Chapter 56, Education Code, to the appropriate fund.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 4, eff. Oct. 1, 1983;  Acts 1985, 69th Leg., ch. 708, Sec. 18, eff. Aug. 26, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 32;  Acts 1999, 76th Leg., ch. 1590, Sec. 4, eff. June 19, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.424. Discount for Prepayments

Sec. 151.424.  DISCOUNT FOR PREPAYMENTS.  (a)  A taxpayer who prepays the taxpayer's tax liability on the basis of a reasonable estimate of the tax liability for a quarter in which a prepayment is made or for a month in which a prepayment is made may deduct and withhold 1.25 percent of the amount of the prepayment in addition to the amount permitted to be deducted and withheld under Section 151.423 of this code.  A reasonable estimate of the tax liability must be at least 90 percent of the tax ultimately due or the amount of tax paid in the same quarter, or month, if a monthly prepayer, in the last preceding year.  Failure to prepay a reasonable estimate of the tax will result in the loss of the entire prepayment discount.
(b)  In order to qualify for the deduction permitted by Subsection (a) of this section, the taxpayer must make the tax prepayment:
(1)  on or before the 15th day of the second month of the calendar quarter for which the prepayment is made if the taxpayer pays the tax quarterly;  or
(2)  on or before the 15th day of the month for which the prepayment is made if the taxpayer pays the tax monthly.
(c)  A taxpayer who prepays the tax liability as permitted by this section must file a report when due as provided by this chapter.  The amount of a prepayment made by a taxpayer under this section shall be credited against the amount of actual tax liability of the taxpayer as shown on the tax report of the taxpayer.  If there is a tax liability owed by the taxpayer in excess of the prepayment credit, the taxpayer shall send to the comptroller the remaining tax liability at the time of filing the quarterly or monthly report.  The taxpayer is entitled to the deduction permitted under Section 151.423 of this code on the amount of the remaining tax liability.
(d)  If the amount of a prepayment exceeds the actual tax liability, the excess of the prepayment shall be credited against future tax liability of the taxpayer or refunded to the taxpayer as provided by Subchapter C of Chapter 111 of this code.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 5, eff. Oct. 1, 1983.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.425. Forfeiture of Discount or Reimbursement

Sec. 151.425.  FORFEITURE OF DISCOUNT OR REIMBURSEMENT.  If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code.
Acts 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.4261. Credit or Reimbursement in Return Transactions

Sec. 151.4261.  CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.  A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.
Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale

Sec. 151.427.  DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE.  (a)  A seller who has paid the tax imposed by this chapter on the sales price of tangible personal property acquired for storage or use may deduct the amount of the tax paid if the seller resells, leases, or rents the item to another in the regular course of business before the seller has made any use of the property other than retaining, displaying, or demonstrating it while holding it for sale in the regular course of business.
(b)  If a deduction is taken under Subsection (a) of this section, the person who sold the property to the seller may not receive a credit or refund with respect to the sale of the property to the seller.
(c)  The deduction allowed by Subsection (a) of this section must be taken in accordance with any rule on the deduction made by the comptroller.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed

Sec. 151.428.  INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED.  (a)  A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the amount of the credit extended for the payment of the sales price of the item and the amount of all sales taxes, and who remits the tax and files tax reports to the comptroller on the basis of the cash system of accounting, shall pay to the comptroller at the time of making each tax report under this chapter an amount calculated according to whichever of the following yields the greater amount:
(1)  one-half of the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed;  or
(2)(A) the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed, less
(B)  an amount of interest or time price differential at a rate of nine percent per year received on credit extended by the retailer to the purchaser for the payment of the sales tax.
(b)  The deduction provided by Paragraph (B) of Subdivision (2) of Subsection (a) of this section is allowed only if the rate of interest or time price differential charged by the retailer on the credit extended for payment of the sales tax and the method of computing the interest or the time price differential are uniform with the rate charged by the retailer on the credit extended on the sales price and the method of computing the interest or time price differential.
(c)  The reporting, collection, refund, and penalty provisions of this chapter and Subtitle B of this title  apply to the payments required by this section, except that Sections 151.423 and 151.424 of this code do not apply to this section.
(d)  The payments required by this section are in addition to other taxes imposed by this chapter, Chapter 321 of this code, Subchapter I, Chapter 451, Transportation Code, and Subchapter I, Chapter 452, Transportation Code.
(e)  The revenue received under this section is allocated as provided by Section 151.801 of this code.
Added by Acts 1983, 68th Leg., p. 1039, ch. 235, art. 7, Sec. 3(a), eff. Sept. 1, 1983.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(2), eff. Aug. 28, 1989;  Acts 1997, 75th Leg., ch. 165, Sec. 30.250, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.430. Determination of Overpaid Amounts

Sec. 151.430.  DETERMINATION OF OVERPAID AMOUNTS.  (a)  This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for use in this state and has remitted tax on those items in error to this state or has paid tax on those items in error to a retailer holding a permit under this chapter.
(b)  A person to whom this section applies may compute the amount of overpayment by use of a projection based on a sampling of transactions.  The sampling method used must comply with generally accepted sampling methods as approved by the comptroller.
(c)  The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more sales tax returns or by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.
(d)  The person must record the method by which the projection and computation were performed and must make available on request by the comptroller the records on which the projection and computation were based.
(e)  The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.
Added by Acts 1999, 76th Leg., ch. 457, Sec. 3, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers

Sec. 151.4305.  TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.  (a)  Notwithstanding Section 111.104(b), a person who files a report under Section 201.203, 201.2035, 202.201, or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.
(b)  The comptroller by rule may provide additional procedures for claiming a refund under this section.
Added by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.431. Sales and Use Tax Refund for Job Retention

Sec. 151.431.  SALES AND USE TAX REFUND FOR JOB RETENTION.  (a)  A qualified business operating in the jurisdiction of the nominating governmental entity for at least three consecutive years may apply for and be granted a onetime refund of sales and use tax paid by the qualified business after certification of the qualified business as provided by Subsection (b) of this section to a vendor or directly to the state for the purchase of equipment or machinery sold to the business for use in an enterprise project if the governing body or bodies certify to the comptroller that the business is retaining 10 or more jobs held by qualified employees during the year.  For the purposes of this subsection "job" means an existing employment position of a qualified business that has provided employment to a qualified employee of at least 1,820 hours annually.
(b)  Only qualified businesses that have been certified as eligible for a refund under this section by the governing body or bodies to the comptroller, including certification of the number of jobs retained, are entitled to the refund.
(c)  Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(10).
(d)  The total amount of the onetime refund that a qualified business may apply for may not exceed $500 for each qualified employee retained, up to a limit of $5,000 for each qualified business.
(e)  In this section:
(1)  "Enterprise zone" and "qualified employee" have the meanings assigned to those terms by Section 2303.003, Government Code.
(2)  "Governing body" means the governing body of a municipality or county that applied to have the project or activity of a qualified business designated as an enterprise project under Section 2303.405, Government Code.
(3)  "Qualified business" means a person that is certified as a qualified business under Section 2303.402, Government Code.
Added by Acts 1989, 71st Leg., ch. 1106, Sec. 23, eff. Sept. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 268, Sec. 42, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.58, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.29, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 814, Sec. 3.56, 3.57, 6.01(10), eff. Sept. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. Reports, Payments, and Methods of Reporting › Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service

Sec. 151.432.  DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE.  (a)  A reseller of a ticket or admission document to an amusement service may deduct from taxable sales reported the adjusted value of the ticket or admission document purchased for resale from a non-permitted purchaser of the ticket or admission document if:
(1)  the taxes imposed by this chapter were paid by the purchaser and the purchaser does not hold a permit issued under this chapter;
(2)  language on the ticket or admission document purchased for resale states that all taxes have been included in the price of the ticket or admission document;
(3)  the ticket or admission document for which a deduction is claimed was not purchased tax-free by use of a resale or exemption certificate;  and
(4)  the ticket or admission document is actually resold.
(b)  The reseller's books and records must be kept in accordance with the requirements of Section 151.025 and must:
(1)  identify the non-permitted purchaser;
(2)  document the face value of any ticket or admission document purchased by a non-permitted purchaser;
(3)  document that sales tax was included in a ticket or admission document purchased by a non-permitted purchaser;
(4)  document the sale of the ticket or admission document;  and
(5)  account for any remaining inventory of unsold tickets or admission documents.
(c)  The reseller may satisfy Subsection (b)(3) by retaining a reproduction of a ticket or admission document to the amusement service.
(d)  In this section, "adjusted value of a ticket or admission document" means the face value of the ticket or admission document, less the included state or local sales or use taxes.
Added by Acts 1997, 75th Leg., ch. 1099, Sec. 1, eff. Oct. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.461. Definitions

Sec. 151.461.  DEFINITIONS.  In this subchapter:
(1)  "Brewer" means a person required to hold a brewer's license under Chapter 62, Alcoholic Beverage Code.
(1-a)  "Brewpub" means a brewpub for which a person holds a brewpub license under Chapter 74, Alcoholic Beverage Code.
(2)  "Distributor" means a person required to hold:
(A)  a general distributor's license under Chapter 64, Alcoholic Beverage Code; or
(B)  a branch distributor's license under  Chapter 66, Alcoholic Beverage Code.
(3)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.
(4)  "Package store local distributor" means a person required to hold:
(A)  a package store permit under Chapter 22, Alcoholic Beverage Code; and
(B)  a local distributor's permit under Chapter 23, Alcoholic Beverage Code.
(5)  "Retailer" means a person required to hold:
(A)  a wine and malt beverage retailer's permit under Chapter 25, Alcoholic Beverage Code;
(B)  a wine and malt beverage retailer's off-premise permit under Chapter 26, Alcoholic Beverage Code;
(C)  a nonprofit entity temporary event permit under Chapter 30, Alcoholic Beverage Code;
(D)  a mixed beverage permit under Chapter 28, Alcoholic Beverage Code;
(E)  a private club registration permit under Chapter 32, Alcoholic Beverage Code;
(F)  a certificate issued to a fraternal or veterans organization under Section 32.11, Alcoholic Beverage Code;
(G)  a retail dealer's on-premise license under Chapter 69, Alcoholic Beverage Code;
(H)  a retail dealer's off-premise license under Chapter 71, Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22, Alcoholic Beverage Code; or
(I)  a brewpub license under Chapter 74, Alcoholic Beverage Code.
(6)  "Wholesaler" means a person required to hold:
(A)  a winery permit under Chapter 16, Alcoholic Beverage Code;
(B)  a wholesaler's permit under Chapter 19, Alcoholic Beverage Code; or
(C)  a general Class B wholesaler's permit under Chapter 20, Alcoholic Beverage Code.
Transferred, redesignated and amended from Tax Code, Section 151.433 by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 1107 (H.B. 4042), Sec. 2, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 3, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 398, eff. September 1, 2021.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 19.003, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.463. Rules

Sec. 151.463.  RULES.  The comptroller may adopt rules to implement this subchapter.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.464. Confidentiality

Sec. 151.464.  CONFIDENTIALITY. Except as provided by Section 111.006, information contained in a report required to be filed by this subchapter is confidential and not subject to disclosure under Chapter 552, Government Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.465. Applicability to Certain Brewers

Sec. 151.465.  APPLICABILITY TO CERTAIN BREWERS.  This subchapter applies only to a brewer permitted under Chapter 12A, Alcoholic Beverage Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 533 (S.B. 516), Sec. 3, eff. June 14, 2013.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.466. Applicability to Certain Brewers

Sec. 151.466.  APPLICABILITY TO CERTAIN BREWERS.  This subchapter applies only to a brewer licensed under Chapter 62A, Alcoholic Beverage Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 534 (S.B. 517), Sec. 3, eff. June 14, 2013.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 400, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.4661. Applicability to Certain Brewpubs

Sec. 151.4661.  APPLICABILITY TO CERTAIN BREWPUBS.  This subchapter applies only to a brewpub that engages in activities authorized by Section 74.08, Alcoholic Beverage Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.467. Suspension or Cancellation of Permit

Sec. 151.467.  SUSPENSION OR CANCELLATION OF PERMIT. If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may suspend or cancel one or more permits issued to the person under Section 151.203.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.468. Civil Penalty; Criminal Penalty

Sec. 151.468.  CIVIL PENALTY; CRIMINAL PENALTY.  (a)  If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under Section 151.703(d) or 151.709.
(b)  In addition to the penalties imposed under Subsection (a), a brewer, brewpub, wholesaler, distributor, or package store local distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the brewer, brewpub, wholesaler, distributor, or package store local distributor:
(1)  violates this subchapter; or
(2)  violates a rule adopted to administer or enforce this subchapter.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.02, eff. October 1, 2011.
Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 6, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 401, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.469. Action by Texas Alcoholic Beverage Commission

Sec. 151.469.  ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION. If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas Alcoholic Beverage Commission of the failure and the commission may take administrative action against the person for the failure under the Alcoholic Beverage Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.470. Audit; Inspection

Sec. 151.470.  AUDIT; INSPECTION.  The comptroller may audit, inspect, or otherwise verify a brewer's, brewpub's, wholesaler's, distributor's, or package store local distributor's compliance with this subchapter.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 7, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 402, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages › Section 151.471. Action by Attorney General; Venue; Attorney's Fees

Sec. 151.471.  ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES. (a)  The comptroller may bring an action to enforce this subchapter and obtain any civil remedy authorized by this subchapter or any other law for the violation of this subchapter. The attorney general shall prosecute the action on the comptroller's behalf.
(b)  Venue for and jurisdiction of an action under this section is exclusively conferred on the district courts in Travis County.
(c)  If the comptroller prevails in an action under this section, the comptroller and attorney general are entitled to recover court costs and reasonable attorney's fees incurred in bringing the action.
Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.481. Definitions

Sec. 151.481.  DEFINITIONS.  In this subchapter:
(1)  "Distributor" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code.
(1-a)  "Manufacturer" means a person that manufactures off-highway vehicles and is required to hold a manufacturer's license under Chapter 2301, Occupations Code.
(2)  "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale.
(3)  "Off-highway vehicle" has the meaning assigned by Section 501.0301, Transportation Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 2, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.482. Reports by Manufacturers and Distributors

Sec. 151.482.  REPORTS BY MANUFACTURERS AND DISTRIBUTORS.  (a)  The comptroller shall require each manufacturer and distributor to file with the comptroller a report not later than March 1 of each year listing each warranty issued by the manufacturer or distributor for a new off-highway vehicle that was, during the preceding calendar year, sold to a resident of this state by a retailer located outside this state. The report must:
(1)  be in a form prescribed by the comptroller; and
(2)  contain, at a minimum, the following information for each warranty:
(A)  the vehicle identification number of the vehicle;
(B)  the make, model, and model year of the vehicle; and
(C)  the name and address, including street name and number, city, and zip code, of the purchaser of the vehicle.
(b)  As soon as practicable after receiving a report submitted under this section, the comptroller shall use the information in the report to investigate and collect any unpaid use taxes imposed under Subchapter D on an off-highway vehicle described in the report.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 3, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 4, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.483. Rules

Sec. 151.483.  RULES.  The comptroller may adopt rules as necessary to implement this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.484. Confidentiality

Sec. 151.484.  CONFIDENTIALITY.  Except as provided by Section 111.006, information contained in a report required to be filed by this subchapter is confidential and not subject to disclosure under Chapter 552, Government Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.485. Civil Penalty

Sec. 151.485.  CIVIL PENALTY.  (a)  If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d).
(b)  In addition to the penalty imposed under Subsection (a), a manufacturer or distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the manufacturer or distributor:
(1)  violates this subchapter; or
(2)  violates a rule adopted to administer or enforce this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 5, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.486. Action by Texas Department of Motor Vehicles

Sec. 151.486.  ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.  If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas Department of Motor Vehicles of the failure and the department may take administrative action against the manufacturer or distributor for the failure under Chapter 2301, Occupations Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 6, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.487. Audit; Inspection

Sec. 151.487.  AUDIT; INSPECTION.  The comptroller may audit, inspect, or otherwise verify a manufacturer's or distributor's compliance with this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586), Sec. 7, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State › Section 151.488. Action by Attorney General; Venue; Attorney's Fees

Sec. 151.488.  ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES.  (a)  The comptroller may bring an action to enforce this subchapter and obtain any civil remedy authorized by this subchapter or any other law for the violation of this subchapter. The attorney general shall prosecute the action on the comptroller's behalf.
(b)  Venue for and jurisdiction of an action under this section is exclusively conferred on the district courts in Travis County.
(c)  If the comptroller prevails in an action under this section, the comptroller and attorney general are entitled to recover court costs and reasonable attorney's fees incurred in bringing the action.
Added by Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543), Sec. 1, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.501. Determination After the Filing of a Report

Sec. 151.501.  DETERMINATION AFTER THE FILING OF A REPORT.  If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.503. Determination if No Report Filed

Sec. 151.503.  DETERMINATION IF NO REPORT FILED.  (a)  If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax, the amount of total sales prices of taxable items sold, leased, or rented by the person to another for storage, use, or consumption in this state, and the total sales prices of taxable items acquired by the person for storage, use, or consumption without the payment of the use tax to a retailer for each period or the total period for which the person failed to report as required by this chapter.
(b)  The estimate required by Subsection (a) of this section may be made on any information available to the comptroller.
(c)  On the basis of the estimate, the comptroller shall compute and determine the amount required to be paid to the state for each period.
(d)  The comptroller shall add to the determination an amount equal to 10 percent of the amount computed under Subsection (c) of this section as a penalty.
(e)  A determination under this section may be issued for one or more periods, and more than one determination may be issued for a single period.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.504. Determination When a Business Is Discontinued

Sec. 151.504.  DETERMINATION WHEN A BUSINESS IS DISCONTINUED.  If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.505. When Determination Becomes Final

Sec. 151.505.  WHEN DETERMINATION BECOMES FINAL.  A determination made under Section 151.501, 151.503, or 151.504 of this code becomes final on the expiration of 30 days after the day on which the determination was served by personal service or by mail, unless a petition for a redetermination is filed before the determination becomes final.
Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.507. Limitations on Determination

Sec. 151.507.  LIMITATIONS ON DETERMINATION.  (a)  A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code  after the last day of the calendar month following the close of the regular reporting period of the taxpayer for which the amount is proposed to be determined or within the period provided by Subchapter D, Chapter 111 of this code after the report is filed, whichever period expires the later.
(b)  The limitations provided by Subsection (a) of this section do not apply to a determination proposed to be made:
(1)  for the collection of an amount of sales tax on the sale of a taxable item if a deficiency notice has been given or is given for the collection of the use tax on the same taxable item;  or
(2)  for the collection of the use tax on the storage, use, or consumption of a taxable item if a deficiency notice has been or is given for the collection of the sales tax on the same taxable item.
(c)  Relettered as (b) by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985.
Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.508. Offsets

Sec. 151.508.  OFFSETS.  In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment for the same period or one or more other periods.  Any interest accrued on the overpayment shall be included in the offset.
Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.509. Petition for Redetermination

Sec. 151.509.  PETITION FOR REDETERMINATION.  A person petitioning for a redetermination of a determination made under Section 111.022 must file, before the determination becomes final, security as the comptroller requires to ensure compliance with this chapter.  The security may be sold by the comptroller in the manner provided by Subchapter A, Chapter 111.
Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(2), eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 21, eff. Oct. 1, 1995.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.510. Hearing on Redetermination

Sec. 151.510.  HEARING ON REDETERMINATION.  (a)  If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition to an oral hearing on the redetermination and to at least 20 days' notice of the time and place of the hearing.
(b)  The comptroller may continue the hearing from time to time as is necessary.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.511. Redetermination

Sec. 151.511.  REDETERMINATION.  (a)  The comptroller may decrease the amount of a determination at any time before the determination becomes final.
(b)  The comptroller may increase the amount of a determination that is not final if the additional claim is asserted by the comptroller at or before a hearing on a redetermination.
(c)  If an additional claim is asserted, the petitioner is entitled to a 30-day continuance of the hearing to permit the petitioner to obtain and present evidence applicable to the items on which the additional claim is based.
(d)  Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.512. Interest

Sec. 151.512.  INTEREST.  Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required to be collected became due and payable to the state.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.514. Notices

Sec. 151.514.  NOTICES.  The comptroller shall give notice of a determination made under this subchapter promptly as provided by Sections 111.008(b) and (c) of this code.  Any other notice required by this subchapter shall be given in the same manner.  Notices under this subchapter are effective as provided by Section 111.008(c) of this code.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter J. Tax Determinations › Section 151.515. Proceedings Against Consumer

Sec. 151.515.  PROCEEDINGS AGAINST CONSUMER.  This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed to pay.
Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.601. Suit

Sec. 151.601.  SUIT.  The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes imposed by this chapter that is due and unpaid, including penalties and interest.  The action shall be prosecuted by the attorney general.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.602. Venue

Sec. 151.602.  VENUE.  A suit brought under this subchapter against a taxpayer in a court of this state may be filed and heard in the county where the person owing the tax resides or has a place of business or in Travis County.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.603. Evidence: Comptroller's Certificate

Sec. 151.603.  EVIDENCE:  COMPTROLLER'S CERTIFICATE.  In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the amount of penalties and interest stated, of the delinquency of the amounts stated, and of the compliance of the comptroller with this chapter in computing and determining the amounts due.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.604. Form of Action

Sec. 151.604.  FORM OF ACTION.  A suit under this subchapter against any person for recovery of the tax is in the form of an action for debt.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.605. Writs of Attachment

Sec. 151.605.  WRITS OF ATTACHMENT.  In a suit under this subchapter, no bond or affidavit is required before the issuance of a writ of attachment.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.606. Service of Process

Sec. 151.606.  SERVICE OF PROCESS.  In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by service on an agent or clerk in this state employed by the retailer or seller in a place of business in this state maintained by the seller or retailer.  If process is served on the agent or clerk of the retailer or seller, a copy of the process shall forthwith be sent by registered mail to the retailer or seller at his principal or home office.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter K. Procedures for Collection of Delinquent Taxes › Section 151.607. Limitation Period

Sec. 151.607.  LIMITATION PERIOD.  The limitation period provided by Section 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought at any time within 3 years after a determination made under Subchapter J of this code  becomes final or within 3 years after the last recording of a lien under this title.
Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1044, ch. 235, art. 7, Sec. 7, eff. Sept. 1, 1983.