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