§ 111.051 Reports and Payments; Due Dates; Method of Payment
§ 111.0511 Restricted or Conditional Payments to Comptroller Prohibited
§ 111.052 Form of Report
§ 111.053 Filing Dates: Weekends and Holidays
§ 111.054 Timely Filing: Mail Delivery
§ 111.055 Timely Filing: Diligence
§ 111.056 Filing Within 10 Days: Penalty and Interest
§ 111.057 Extension for Filing Report
§ 111.058 Filing Extension Because of Natural Disaster
§ 111.059 Oath Not Required
§ 111.060 Interest On Delinquent Tax
§ 111.061 Penalty On Delinquent Tax or Tax Reports
§ 111.0611 Personal Liability for Fraudulent Tax Evasion
§ 111.062 Acceptance of Credit Cards for Payment of Certain Taxes and Fees
§ 111.0625 Electronic Transfer of Certain Payments
§ 111.0626 Electronic Filing of Certain Reports
§ 111.063 Penalty for Failure to Use Electronic Transfers and Filings
§ 111.064 Interest On Refund or Credit

Terms Used In Texas Tax Code Chapter 111 > Subchapter B - Tax Reports and Payments

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Statute: A law passed by a legislature.
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005