reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.13 - Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Common carrier--A person who provides transportation of persons or property to
				  members of the general public for compensation in the normal course of
				  business.
(2) Contract carrier--A
				  person who provides to industrial customers, pursuant to the terms of a
				  bilateral agreement, the transportation of persons or property for compensation
				  in the normal course of business.
(3) Receipt mark--An official mark printed by
				  a common carrier or contract carrier recording the date and place of
				  mailing.
(4) United States Postal
				  Service postmark--An official mark printed over a postage stamp by the United
				  States Postal Service, canceling the stamp and recording the date and place of
				  mailing. A postmark does not include dates recorded on postage purchased over
				  the Internet, pre-metered stamps, or postage from postage meters unless an
				  actual postmark is generated.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.15 - Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records

Current through Reg. 49, No. 28; July 12, 2024
(a) In determining
				  whether to impose the additional penalty under Tax Code, § 111.061(b), the
				  comptroller may impute to the taxpayer the acts or omissions of:
(1) any officer, director, manager, or
				  governing authority of the taxpayer; and
(2) any agent or employee with the actual or
				  apparent authority to prepare information for or submit information to the
				  comptroller.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.16 - Delinquent Taxpayer Financial Records; Information Exchange

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this subsection, shall have the following meanings, unless
				  the context clearly indicates otherwise.
(1)
				  Account--A demand deposit account, checking or negotiable order of withdrawal
				  account, savings account, time deposit account, or money market mutual fund
				  account.
(2) Account owner
				  record--A record a financial institution uses to report account owner
				  information, including:
(A) an account
				  holder's name, social security number, or federal employer identification
				  number; and
(B) the account balance
				  and account type.
(3)
				  Comptroller's agent--A third-party vendor with whom the comptroller contracts
				  to facilitate the exchange of information with a financial
				  institution.
(4) Data match--The
				  process by which the comptroller uses account holder information provided by a
				  financial institution to secure payment of a delinquent taxpayer's tax debt. A
				  data match begins when a delinquent taxpayer's case is created by the
				  Enforcement Division, includes the levy of funds from a delinquent taxpayer's
				  account, and ends 30 days after the delinquent taxpayer's case is closed by the
				  Enforcement Division.
(5)
				  Delinquent taxpayer--A person who at the time of a data match request under
				  subsection (b) of this section is delinquent in a tax or fee administered by
				  the comptroller.
(6) Financial
				  institution--
(A) A depository institution,
				  as defined by Federal Deposit Insurance Act (12 U.S.C. §
													1813(c)) , Section
				  3(c);
(B) a federal credit union or
				  state credit union, as those terms are defined by Federal Credit Union Act
				  (12
				  U.S.C. §
													1752) , Section 101;
				  or
(C) the agent of an entity
				  described by subparagraph (A) or (B) of this paragraph.
(7) Inquiry file--An electronic file sent by
				  the comptroller or the comptroller's agent to a financial institution that
				  contains a record of delinquent taxpayers.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.17 - Producer Reporting Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Operator-The person responsible for the
				  physical operation of the producing property.
(2) Interest owner-Any person owning an
				  interest in the production.
(3)
				  Taking in-kind-An election by a nonoperator to receive production in lieu of
				  proceeds from the sale of production.
(4) Seller's agent-Any person, other than the
				  operator, negotiating the sale of gas for, or on behalf of, interest owners
				  taking their gas in-kind and separately selling or disposing of such
				  gas.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.18 - Tax Reimbursement

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions.
(1) Contract -- A signed written
				  agreement between two parties for the sale and purchase of natural
				  gas.
(2) Tax Reimbursement -- A
				  payment that a purchaser of gas makes to a producer for the purpose of
				  reimbursing the producer for Texas severance taxes that are due under Tax Code,
				  Chapter 201.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.19 - Limitation for Collections for Refunds

Current through Reg. 49, No. 28; July 12, 2024
(a) If
				  in attempting to comply with the provisions of the Texas Tax Code, Chapter 201,
				  any administrative proceeding is set before any local, state, or federal
				  regulatory agency or judicial proceeding arising therefrom which affects the
				  amount of tax liability imposed under Texas Taxation-General, the period of
				  time prescribed for the assessment and collection of any deficiency or the
				  refund or credit of any amount which arises from such affected tax liability,
				  is suspended until a final determination is reached in the aforementioned
				  proceedings. The suspension does not affect the statutorily required filing
				  requirements, and the taxpayer must continue filing reports and remitting all
				  tax due therein.
(b) A final
				  determination occurs when nothing remains in dispute; that is, when the amount
				  of deficiency or refund has been agreed to by the parties and approved by the
				  particular proceeding, or, in the absence of agreement, has been ordered by the
				  proceeding.
(c) A taxpayer has the
				  burden of bringing about "discovery' of any final determination of a proceeding
				  affecting the tax liability so as to enable the comptroller to correctly
				  compute the tax. The comptroller is authorized to issue rules and regulations
				  on the meaning of "discovery by the comptroller. '
(d) In accordance with such authority,
				  discovery by the comptroller will not be deemed to have occurred until the
				  comptroller receives a complete detailed report upon which he may assess a
				  deficiency or issue a credit or refund without further information. If the
				  comptroller must audit or examine further information to determine the
				  deficiency or the amount of the credit or refund, discovery by the comptroller
				  of the final determination will not be deemed to have occurred until such
				  information is ascertained by the comptroller. The comptroller must, within one
				  year from making such discovery, assess a deficiency with penalty and interest
				  or issue a credit or refund. The one-year period for the comptroller to take
				  action commences from the date of earliest discovery as defined in this
				  section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.20 - Producer's Gross Cash Receipts

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  following words and terms, when used in this section, shall have the following
				  meanings, unless the context clearly indicates otherwise.
(1) Arm's-length transaction--A transaction
				  between parties free of fraud or intent to evade the tax under this
				  section.
(2) Non-recoupable
				  payment--A payment made by a purchaser to a producer which is not refundable
				  and will not be applied toward the purchase price of gas taken in the
				  future.
(3) Recoupable payment--A
				  payment made by a purchaser to a producer and is to be applied toward the price
				  of gas to be produced and delivered to the purchaser during future
				  periods.
(4) Related party--Any
				  party with common ownership and exercising control over, or under the control
				  of, the other party, or owned by another party which has common ownership and
				  control over both contracting parties.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.22 - Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Commission--The Railroad Commission of
				  Texas.
(2) Hydrocarbons--Any oil,
				  gas, condensate, and other liquid hydrocarbons produced from a well.
(3) License holder--A person licensed by the
				  commission to use a TERRA wellbore.
(4) Operator--The person responsible under
				  law or commission rules for the physical operation of a wellbore or
				  lease.
(5) TERRA--The Texas
				  Experimental Research and Recovery Activity.
(6) Wellbore--A hole in the ground drilled in
				  connection with the exploration, development, or production of oil, gas, or
				  geothermal resources and includes any tubular goods cemented in the
				  wellbore.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.23 - Credits for Qualifying Low Producing Wells

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Commission--The Railroad Commission of Texas.
(2) Operator--The person responsible under
				  law or commission rules for the physical operation of a wellbore or
				  lease.
(3) Average taxable price of
				  gas--The previous three month average price of gas using a price index listed
				  in Tax Code, §
											201.059(b).
				  The average will be computed by taking the closing price of gas each market day
				  and dividing it by the total market days in the three-month period. This
				  average price will then be adjusted to 2005 dollars.
(4) Qualifying low-producing well--A gas well
				  that produces no more than 90 mcf of gas per day, excluding gas flared pursuant
				  to the rules of the commission, during the three-month period prior to the
				  beginning date of the exemption. For purposes of qualifying a well, the
				  production per day is determined by computing the average daily production from
				  the well using the greater of the monthly production from the well as reported
				  in the monthly well production reports made to the commission and the monthly
				  production from the well as reported in the producer's reports made to the
				  comptroller under Tax Code, §
											201.203 (Producer's Report),
				  including any amendments made to those reports.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.24 - Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Commission--The Railroad Commission of
				  Texas.
(2) Operator--The person
				  responsible under law or commission rules for the physical operation of a
				  lease.
(3) Geothermal energy--The
				  energy extracted from heat stored in the earth.
(4) Incidentally produced--The amount of gas
				  produced is less than or equal to 60 mcf of gas per day per lease. The
				  three-month period prior to the exemption beginning date will be used to
				  determine the amount of production per day per lease.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.25 - Penalty and Interest

Current through Reg. 49, No. 28; July 12, 2024
(a) Penalty and
				  interest will not apply to additional value that results from retroactive price
				  increases or retroactive adjustments to value, provided that the additional tax
				  is remitted on or before the 20th day of the second month that follows the
				  month in which such price or value was determined. The taxpayer must notify the
				  comptroller of any tax that is not subject to penalty and interest.
(b) The gas purchaser is responsible for any
				  tax, penalty, and interest that accrues on gas that the purchaser takes
				  whenever the proceeds are not disbursed to the interest owners, unless the
				  producer is solely liable for the tax.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.26 - Purchaser and/or Processer Reporting Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  First purchaser--Any person purchasing gas and/or condensate from a
				  producer.
(2) Processor--Any person
				  processing gas, under contract or other arrangement with a producer, for the
				  purpose of extracting liquid hydrocarbons or other products from the
				  gas.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.27 - Exemptions of Governmental Entities and Two-Year Inactive Oil Wells.

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Casinghead gas--Gas or vapor indigenous to an oil stratum and produced from the
				  stratum with oil.
(2)
				  Commission--The Railroad Commission of Texas.
(3) Condensate--Liquid hydrocarbon that is or
				  can be recovered from gas by a separator but does not include liquid
				  hydrocarbon recovered from gas by refrigeration or absorption and separated by
				  a fractionating process.
(4)
				  Hydrocarbons--Any oil or gas produced from a well, including hydrocarbon
				  production.
(5) Two-year inactive
				  well--A well that has not produced oil or gas in more than one month in the two
				  years preceding the date of application for severance tax exemption. The term
				  only includes a well certified by the commission on or after September 1, 2019,
				  and does not include a well that is:
(A) part
				  of an enhanced oil recovery project, as defined by Natural Resources Code,
				  §
												89.002
				  (Definitions); or
(B) drilled but
				  not completed and that does not have a record of hydrocarbon production
				  reported to the commission.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.28 - Reports, Payments, and Due Dates

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Reports required.
(1) All first purchasers
				  and/or processors must file reports in accordance with §
											3.26
				  of this title (relating to Purchaser and/or Processor Reporting
				  Requirements).
(2) All producers as
				  defined by Tax Code, §201.001(5) or §
											3.17
				  of this title (relating to Producer Reporting Requirements), having an average
				  monthly tax liability of $200 or more must file the producer's monthly report
				  required by Tax Code, §
											201.203.
(3) All producers having an average monthly
				  tax liability of less than $200 must file the producer's annual
				  report.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter B - NATURAL GAS › Section 3.30 - Natural Gas Tax Managed Audits and Determination of Overpaid Amounts

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Managed audit--A review and analysis of invoices, checks, accounting records,
				  or other documents or information conducted by a taxpayer to determine a
				  taxpayer's liability for tax under Tax Code, Chapter 201 (Gas Production
				  Tax).
(2) Taxpayer--Any person
				  required to file a report with the comptroller under Tax Code, §
											201.203 (Producer's Report)
				  or §201.2035 (First Purchaser's Report).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.31 - Occupation Tax on Oil Which Is Lost after Having Been Run to Lease Tank

Current through Reg. 49, No. 28; July 12, 2024
(a) Occasionally the loss of oil is reported
				  after it has been run to the lease tank. These losses may result from such
				  things as fires caused by tanks being struck by lightning, tanks washed away by
				  flood waters, leakage from tanks, and theft.
(b) The tax levied by the Texas Tax Code,
				  §
										202.002,
				  is an occupation tax and is based upon the total barrels of oil produced or
				  salvaged from the earth or waters of this state without any deductions. Thus
				  the tax accrues on oil that may be lost, in any manner, after it has been run
				  to the lease tank.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.32 - Exemption of Oil Incidentally Produced in Association with the Production of Geothermal Energy

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Commission--The Railroad Commission of
				  Texas.
(2) Operator--The person
				  responsible under law or commission rules for the physical operation of a
				  lease.
(3) Geothermal energy--The
				  energy extracted from heat stored in the earth.
(4) Incidentally Produced--The amount of oil
				  produced is less than or equal to 10 barrels of oil per day of production per
				  well. The three-month period prior to the exemption beginning date will be used
				  to determine the average amount of production per day per well.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.33 - Tax Due on Crude Oil Recovered by Reclamation Plants and Other Salvage Operations

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Oil--Crude oil or other oil taken from
				  the earth or waters, regardless of the specific gravity of the oil.
(2) Reclamation plant--A facility which
				  processes tank bottoms or other material for the purpose of separating and
				  recovering the crude oil, regardless of the process or processes
				  employed.
(3) Shake-out test--A
				  test as defined and required by the Railroad Commission of Texas. In the
				  absence of a requirement by the commission, the test shall be conducted in
				  accordance with generally accepted industry practices. The purpose of the
				  shake-out test is to accurately determine the content of oil and basic sediment
				  and water (B.S.&W.) in a given sample.
(4) Posting or posted price--A public offer
				  to purchase crude oil, generally of a certain quality and in a specific
				  geographic area or at a plant.
(5)
				  Tank bottoms--The contents of crude oil storage, measuring, or handling tanks
				  which are below the pipeline connecting to the tanks.
(6) Theoretical taxable volume--The volume of
				  oil, determined by a shake-out test as defined in this section, contained in
				  material on which no tax has been paid or withheld.
(7) Total theoretical volume--The volume of
				  oil, determined by a shake-out test as defined in this section, contained in
				  all material processed through a reclamation plant during a month.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.34 - Exemption of Governmental Entities and Two-Year Inactive Wells

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Casinghead gas--Gas or vapor indigenous to an oil stratum and produced from the
				  stratum with oil.
(2)
				  Commission--The Railroad Commission of Texas.
(3) Hydrocarbons--Any oil or gas produced
				  from a well, including hydrocarbon production.
(4) Two-year inactive well--A well that has
				  not produced oil or gas in more than one month in the two years preceding the
				  date of application for severance tax exemption under this section. The term
				  only includes a well certified by the commission on or after September 1, 2019,
				  and does not include a well that is:
(A) part
				  of an enhanced oil recovery project, as defined by Natural Resources Code,
				  §
												89.002
				  (Definitions); or
(B) drilled but
				  not completed and that does not have a record of hydrocarbon production
				  reported to the commission.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.35 - Reporting Requirements for Producers and Purchasers

Current through Reg. 49, No. 28; July 12, 2024
(a) The following words and terms, when used
				  in this section, shall have the following meanings, unless the context clearly
				  indicates otherwise.
(1) First Purchaser--The
				  first person purchasing crude oil directly from the operator or
				  producer.
(2) Operator--The person
				  responsible for the actual physical operation of the producing
				  property.
(3) Producer--Any
				  interest owner in the producing property, including a royalty interest
				  owner.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.39 - Credits for Qualifying Low-Producing Oil Leases

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Average taxable price of oil--The price of oil, certified by the comptroller,
				  determined by adding the closing price of each market day adjusted to 2005
				  dollars during the previous three months and dividing the sum by the total
				  market days in the three-month period.
(2) Commission--The Railroad Commission of
				  Texas.
(3) Operator--The person
				  responsible under law or commission rules for the physical operation of a
				  lease.
(4) Qualifying low-producing
				  lease --An oil lease that produces less than 15 barrels of oil per day of
				  production per well or produces less than 5.0% recoverable oil per barrel of
				  produced water during the three-month period prior to the beginning date of the
				  credit. For purposes of qualifying the lease, the production per day is
				  determined by computing the average daily per well production from the lease
				  using the greater of the monthly production from the lease as reported in the
				  monthly lease production reports made to the commission and the monthly
				  production from the lease as reported in the producer's reports made to the
				  comptroller under Tax Code, §
											202.201
				  (Producer's Report), including any amendments to those reports, and dividing
				  the sum of the production reported on the lease by the sum of the number of
				  well days. The calculation will use the three-month period prior to the
				  beginning date of the credit.
(5)
				  Well day--One well producing for one day.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter C - CRUDE OIL PRODUCTION TAX › Section 3.40 - Tax Credit for Enhanced Efficiency Equipment

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Commission--The Railroad Commission of Texas.
(2) Operator--The person responsible under
				  law or commission rules for the physical operation of a lease.
(3) Institute of Higher Education--A
				  comptroller approved institution of higher education located in this state that
				  has an accredited petroleum engineering program.
(4) Marginal Well--A comptroller approved oil
				  well that produces 10 barrels of crude oil or less per day during the month
				  prior to installation of new efficiency equipment.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter E - MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS › Section 3.52 - Concerns Exempt from Tax-Gas, Electric Light, Power, or Water Works

Current through Reg. 49, No. 28; July 12, 2024
Concerns organized under the Electric Cooperative
					 Corporation Act are not liable for the tax levied by the Texas Tax Code, §
										182.022.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.61 - Credit for Motor Vehicle Sales or Use Tax Paid to Another State

Current through Reg. 49, No. 28; July 12, 2024
A credit is allowed to a person, firm, or corporation that,
					 as a purchaser, has paid legally imposed sales or use tax to another state,
					 including any political subdivision of that state, on a motor vehicle that
					 later becomes subject to the Texas Motor Vehicle Use Tax. The credit allowed is
					 the amount of the prior payment to the other state and any political
					 subdivision of that state. If the purchaser is leasing a vehicle and paying the
					 tax to another state along with the lease payments, credit can be allowed only
					 for tax already remitted to the other state prior to operating the vehicle in
					 Texas. Credit is not allowed for a foreign country's tax, custom or duty tax,
					 or import tax. The purchaser can show a tax receipt, a seller's invoice, or
					 contract verifying the amount of tax paid to another state and any political
					 subdivision of that state. Credit is not allowed against the $90 new resident
					 tax or the Texas Emissions Reduction Plan surcharge, set forth in Tax Code,
					 §
										152.0215.
					 If a motor vehicle purchased tax-free for use solely outside Texas is later
					 used inside Texas, use tax is due on the purchase price; however, credit is
					 allowed in the amount of a legally imposed sales or use tax paid to another
					 state and any political subdivision of that state.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.62 - Insurance Settlements

Current through Reg. 49, No. 28; July 12, 2024
The motor vehicle sales and use tax is not due where an
					 insurance company takes title to a motor vehicle as a result of a total loss
					 settlement or a stolen vehicle which was later recovered, because the
					 transaction in which an insurance company obtains title to a motor vehicle in
					 return for an insurance settlement is not considered a sale. The motor vehicle
					 sales and use tax is due when the insurance company purchases a replacement
					 motor vehicle for the insured on a total loss or stolen vehicle
					 claim.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.63 - Foreign Diplomatic Officials

Current through Reg. 49, No. 28; July 12, 2024
(a) All
				  diplomatic missions and their members, including dependents, are required by
				  federal law (22 U.S.C. Section
				  4303) to register all motor vehicles that
				  they own or lease, with the United States Department of State, Office of
				  Foreign Missions, Diplomatic Vehicle Office.
(b) The vendor of a motor vehicle sold in
				  Texas must contact the Office of Foreign Missions for a determination on the
				  tax exempt status of a purchaser. A statement will be provided by the Office of
				  Foreign Missions to the vendor indicating the tax exempt status of the
				  purchaser for sales tax imposed on the transaction. A copy of the statement
				  must be kept for four years from the date of purchase. If the exemption is
				  denied, a selling dealer licensed under Transportation Code, Chapter 503, must
				  collect and remit tax due (see §3.74,
				  Seller Responsibility).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.64 - Motor Vehicle Transferred on Incorporation

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Except as provided in subsection (b) of this section, motor vehicle sales and
				  use tax is due upon the transfer of title to a motor vehicle between
				  corporations or between a corporation and an individual or a partnership.
				  Taxable transfers include those between parent and subsidiary corporations, and
				  the purchase by one corporation of the entire assets, including motor vehicles,
				  of another corporation.
(b) The
				  following are exceptions to the principle stated in subsection (a) of this
				  section.
(1) Initial incorporation-change in
				  form of doing business. Motor vehicle sales and use tax is not due if, in
				  connection with the incorporation of a partnership or sole proprietorship,
				  title to a motor vehicle is transferred from the partnership or proprietorship
				  into the new corporation's name for no consideration other than stock in the
				  new corporation.
(2) Formation of a
				  subsidiary corporation. Motor vehicle sales and use tax is not due if, in
				  connection with the initial incorporation of a subsidiary, title to a motor
				  vehicle is transferred from the parent corporation or another subsidiary
				  corporation into the name of the new subsidiary for no consideration other than
				  stock in the new corporation.
(3)
				  Dividend. Under present law, a corporation may declare a dividend in the form
				  of cash or other property. Motor vehicle sales and use tax is not due on the
				  transfer to a shareholder of title to a motor vehicle pursuant to a
				  corporation's formal declaration of the motor vehicle as a dividend.
(4) Dissolution. Motor vehicle sales and use
				  tax is not due upon the transfer of title to a motor vehicle into a
				  shareholder's name in connection with the distribution of assets upon formal
				  dissolution of a corporation. However, for purposes of this rule, forfeiture of
				  a corporate charter for nonpayment of franchise taxes does not constitute
				  formal dissolution; therefore, all transfers of motor vehicles to shareholders
				  upon forfeiture of the corporate charter will be subject to the motor vehicle
				  sales and use tax.
(5) Merger or
				  consolidation. Motor vehicle sales and use tax is not due upon the transfer of
				  title to a motor vehicle into the name of a surviving corporation when such
				  transfer is made pursuant to a statutory merger or consolidation of two or more
				  corporations.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.65 - Motor Vehicles Purchased Through Another Name

Current through Reg. 49, No. 28; July 12, 2024
(a) If a vehicle is titled in the name of
				  someone other than the buyer of the vehicle, the motor vehicle sales and use
				  tax is due. If title to a motor vehicle that is titled in someone other than
				  the buyer's name is subsequently transferred to the buyer, the following taxes
				  apply.
(1) If the vehicle is transferred to
				  the buyer and no consideration is given by the buyer, the $10 gift tax is due
				  on this motor vehicle transfer.
(2)
				  If the vehicle is transferred to the buyer and the buyer gives a consideration,
				  the motor vehicle sales or use tax is due and shall be based on the
				  consideration given.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.66 - Community Property

Current through Reg. 49, No. 28; July 12, 2024
A transfer between husband and wife of title to a motor
					 vehicle which is community property is not subject to the provisions of the
					 Motor Vehicle Sales and Use Tax Act. Transfers between persons formerly married
					 to each other are exempt from the provisions of the Motor Vehicle Sales and Use
					 Tax Act only if the transfer is part of the property settlement or
					 court-ordered division of community property in a divorce
					 decree.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.67 - Repossessions

Current through Reg. 49, No. 28; July 12, 2024
The repossession of a motor vehicle by a seller or
					 lienholder is not a retail sale subject to motor vehicle sales and use
					 tax.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.68 - United States and Foreign Military Personnel Stationed in Texas

Current through Reg. 49, No. 28; July 12, 2024
(a) North Atlantic Treaty Organization (NATO)
				  foreign military personnel.
(1) Foreign
				  military personnel, their dependents, and military-employed foreign civilians,
				  if attached to a member of NATO and stationed in Texas, are exempt from the
				  motor vehicle sales or use tax on any motor vehicle purchased in Texas or
				  brought into Texas while stationed in Texas.
(2) Non-United States members of the North
				  Atlantic Treaty Organization include: Belgium, Bulgaria, Canada, Czech
				  Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Italy,
				  Latvia, Lithuania, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania,
				  Slovakia, Slovenia, Spain, Turkey, and The United Kingdom.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.69 - Motor Vehicle Use Tax; Interstate Commerce; Motor Carriers

Current through Reg. 49, No. 28; July 12, 2024
(a) The motor vehicle use tax is due upon
				  every motor vehicle purchased at retail outside this state, and brought into
				  Texas for use upon the public highways by any person, firm, or corporation that
				  is doing business in this state. The tax shall be the obligation of and be paid
				  by the operator of the motor vehicle.
(b) For the purposes of this section and the
				  Texas Tax Code, §
										152.022,
				  an individual, firm, corporation, or other entity is doing business in the
				  state if it engages or transacts some part of its ordinary business in the
				  state. The activities of either the entity or the manner in which the motor
				  vehicle is used in the state may result in liability for the motor vehicle use
				  tax.
(c) An entity which has
				  sufficient contacts, or conducts sufficient activities in the state so that it
				  is doing business, will be liable for the motor vehicle use tax on any of its
				  motor vehicles which use the highways of Texas. If the entity does not conduct
				  sufficient activities or have sufficient contacts with the state to be
				  considered doing business, it will not be liable for the motor vehicle use tax
				  on any of its vehicles which operate upon the highways of Texas.
(d) The following is a nonexhaustive list of
				  activities which constitute doing business in Texas and which would subject a
				  person, firm, corporation, or other entity to liability for the motor vehicle
				  use tax.
(1) Except as provided in subsection
				  (f) of this section, providing any service in Texas, whether or not the persons
				  performing the service are residents of the state.
(2) Assembling, erecting, processing,
				  manufacturing, selling, or storing property located in Texas.
(3) Transporting persons or property from one
				  point in Texas to another point in Texas, even though the transporting
				  vehicle's origination or ultimate destination may be outside Texas.
(4) Owning, leasing or maintaining
				  facilities, and/or maintaining employees in Texas:
(A) for storage, delivery, or shipment of
				  goods;
(B) for servicing,
				  maintenance, or repair of vehicles; or
(C) for coordinating and directing the
				  transportation of persons or property, which transportation is at least
				  partially in Texas.
(5)
				  Having a representative, agent, salesman, canvasser or solicitor in the state
				  under the authority of the entity for the purpose of selling or soliciting
				  sales of goods or services.
(6)
				  Delivering one's own goods to locations in Texas with one's own vehicles or
				  employees.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.71 - Definition of "Resident" and "New Resident"

Current through Reg. 49, No. 28; July 12, 2024
(a) A "resident" within the meaning of the
				  Texas Tax Code, §
										152.022,
				  shall mean any person who lives in the state, and any firm, corporation, or
				  association which is physically located in the state. A person who is
				  temporarily living in the state, and retains a permanent home in another state,
				  is nevertheless a resident of Texas for purposes of the Texas Tax Code, §
										152.022.
				  A person, firm, corporation, or association may be a resident of more than one
				  state at a time.
(b) Definition of
				  new resident.
(1) A "new resident" within the
				  meaning of Texas Tax Code, §
											152.023,
				  shall mean any person, firm, corporation, or association which moves into Texas
				  with the intent to live or locate within the state. A natural person may
				  demonstrate the necessary intent to live in Texas by establishing a fixed
				  dwelling place in Texas, registering to vote in Texas, or demonstrating a legal
				  or economic constraint to live in Texas. A business entity may demonstrate the
				  necessary intent to locate in Texas by establishing a fixed place of business
				  in Texas, advertising that it is located in Texas, or demonstrating a
				  contractual obligation to locate in Texas.
(2) A new resident may also be a resident of
				  other states. However, once residence is established in Texas, a person, firm,
				  corporation, or association may not subsequently become a new resident within
				  the meaning of the Texas Tax Code, §
											152.023,
				  without a showing that the residence formerly established in Texas was
				  abandoned.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.73 - Qualifying for Fair Market Value Deduction and Determination of Fair Market Value for Replaced Vehicles

Current through Reg. 49, No. 28; July 12, 2024
(a) A person is
				  engaged in the business of selling, renting or leasing motor vehicles if the
				  person regularly and actively sells motor vehicles as a primary function of his
				  business and sells at least five different vehicles acquired for the exclusive
				  purpose of resale and not for use within any given 12-month period, or
				  regularly and actively rents or leases motor vehicles, as defined by the Tax
				  Code, §
										152.001, as a primary
				  function of his business, and rents or leases at least five different motor
				  vehicles in any given 12-month period.
(b) For purposes of computing motor vehicle
				  sales tax, a person who is engaged in the business of selling, renting, or
				  leasing motor vehicles may deduct the fair market value of a replaced motor
				  vehicle that is titled in Texas from the total consideration that is paid for a
				  replacement motor vehicle.
(c)
				  Determining the fair market value of a replaced motor vehicle.
(1) If the replaced motor vehicle is sold
				  before the purchase of a replacement motor vehicle, then the total
				  consideration that is received from the sale of the replaced motor vehicle is
				  the fair market value of the replaced motor vehicle.
(2) If the replaced motor vehicle is not sold
				  before the purchase of the replacement motor vehicle, then the fair market
				  value of the replaced motor vehicle is the title owner's book value of that
				  motor vehicle at the time the motor vehicle is retired from business or
				  personal use, provided that the owner's book value is based on generally
				  accepted accounting principles. If the comptroller determines that the title
				  owner's book value is not based on generally accepted accounting principles,
				  then the fair market value shall be the total purchase price of the vehicle,
				  less depreciation, which is calculated by applying a 2.0% rate per month for
				  the first 36 months following the date of purchase, and then a 1.0% rate per
				  month for the remainder of the depreciable life of the vehicle.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.75 - Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Dealer--A motor vehicle seller licensed by the Texas Department of
				  Transportation in accordance with Occupations Code, Chapter 2301, or
				  Transportation Code, Chapter 503, to sell motor vehicles.
(2) Rental Company--A motor vehicle rental
				  provider permitted under Tax Code, §
											152.065.
(3) Seller-Financed Sales--A retail sale of a
				  motor vehicle by a dealer in which the seller collects all or part of the total
				  consideration in periodic payments and retains a lien on the motor vehicle
				  until all payments have been received.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.76 - Driver Education Cars

Current through Reg. 49, No. 28; July 12, 2024
(a) A motor vehicle
				  dealer may take title in the dealership name to a motor vehicle tax-free if:
(1) he loans the motor vehicle free of charge
				  to a public school for use in an approved standard driver training course;
				  and
(2) the public school applies
				  for exempt license plates at the time of registration.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.78 - Motor Vehicle Rentals

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Gross rental receipts--Any amount of
				  money or the value of property received by or due the owner of a motor vehicle
				  as consideration for the rental of the vehicle to another including a
				  reimbursement charge for property tax, title fee, and registration fee
				  expenses. Gross rental receipts does not include and tax is not due on:
(A) a separately stated fee or charge for
				  insurance;
(B) an assessment for
				  damage to the vehicle which occurred during a rental agreement
				  period;
(C) separately stated
				  receipts for motor fuel sold by the owner of the vehicle;
(D) discounts; or
(E) any amount of gross rental receipts tax
				  collected by or due the owner of the vehicle.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.82 - Exemption for Churches or Religious Societies

Current through Reg. 49, No. 28; July 12, 2024
(a) Exemption from motor vehicle taxes. A
				  motor vehicle that is used for religious purposes is exempt from motor vehicle
				  taxes on the sale or use of or the receipts from the rental of the motor
				  vehicle. The exemption includes:
(1) the
				  retail sales tax imposed on the retail sale of a motor vehicle sold in this
				  state;
(2) the use tax imposed on a
				  motor vehicle purchased at retail outside this state and used on the public
				  highways of this state;
(3) the use
				  tax imposed on a new resident of the state who brings into the state a motor
				  vehicle that has been registered previously in the new resident's name in any
				  other state or foreign country or that the person leased in another state or
				  foreign country; and
(4) the tax
				  imposed on the gross rental receipts from the rental of a rented motor
				  vehicle.