Texas Occupations Code Chapter 2153 > Subchapter I – State Occupation Tax
Current as of: 2024 | Check for updates
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Other versions
| § 2153.401 | Imposition of Tax |
| § 2153.402 | Exemption |
| § 2153.403 | Prorated Tax |
| § 2153.404 | Collection |
| § 2153.405 | Refund or Credit Prohibited |
| § 2153.406 | Tax Permit |
| § 2153.407 | Applicability of Tax Code |
Terms Used In Texas Occupations Code Chapter 2153 > Subchapter I - State Occupation Tax
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005