Reports, Payments, and Methods of Reporting | Midpage

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Texas Statutes

Subchapter I

Reports, Payments, and Methods of Reporting

151.401Tax Due Dates 151.402Tax Report Dates 151.403Who Must File a Report 151.405Other Due Dates Set by Comptroller 151.406Contents and Form of Report 151.407Special Use Tax Reports 151.408Accounting Basis for Reports 151.409Reports and Payments: Where Made 151.410Method of Reporting Sales Tax: General Rule 151.411Method of Reporting: Sellers Having Sales Below Taxable Amount 151.412Optional Method of Reporting: Percentage of Sales 151.413Optional Method of Reporting: Small Grocers 151.414"Retail Grocer" Defined 151.415Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting 151.416Commingled Receipts and Tax 151.417Direct Payment of Tax by Purchaser 151.4171Optional Reporting Method: Percentage-based 151.418Issuance of Direct Payment Permit 151.419Application for Direct Payment Permits: Qualifications 151.420Revocation of Direct Payment Permit 151.421Voluntary Relinquishment of Direct Payment Permit 151.422Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder 151.423Reimbursement to Taxpayer for Tax Collections 151.424Discount for Prepayments 151.425Forfeiture of Discount or Reimbursement 151.426Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions 151.4261Credit or Reimbursement in Return Transactions 151.427Deduction for Property on Which the Tax Is Paid and Held for Resale 151.428Interest Charged by Retailer on Amounts of Taxes Financed 151.429Tax Refunds for Enterprise Projects 151.4291Tax Refunds for Defense Readjustment Projects 151.4292Tax Refund Pilot Program for Certain Persons Who Employ Apprentices 151.430Determination of Overpaid Amounts 151.4305Tax Refunds for Oil or Gas Severance Taxpayers 151.431Sales and Use Tax Refund for Job Retention 151.432Deductions of Tax on Ticket or Admission Document to Amusement Service 151.433Deduction for Certain Taxpayers Purchasing Texas Farm-raised Oysters 151.434Deduction for Certain Taxpayers Participating in Oyster Shell Recycling Program