Texas Statutes
§ 151.405 — OTHER DUE DATES SET BY COMPTROLLER.
Texas § 151.405
JurisdictionTexas
Code TXTax Code
This text of Texas § 151.405 (OTHER DUE DATES SET BY COMPTROLLER.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 151.405 (2026).
Text
Sec. 151.405. OTHER DUE DATES SET BY COMPTROLLER.
(a)The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period other than a monthly period if necessary to ensure the payment or to facilitate the collection of the taxes due.
(b)A requirement under Subsection (a) of this section may by rule be made generally applicable to retailers providing amusement services at locations other than the regular business establishment of the retailer or to retailers who provide amusement services and who have no regular business establishment in this state.
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Legislative History
Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1363, ch. 281, Sec. 2, eff. Oct. 1, 1983; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 17, eff. Oct. 2, 1984.
Nearby Sections
15
§ 151.001
SHORT TITLE.§ 151.002
APPLICABILITY OF DEFINITIONS, ETC.§ 151.0028
"AMUSEMENT SERVICES".§ 151.003
"BUSINESS".§ 151.0031
"COMPUTER PROGRAM".§ 151.0033
"CABLE TELEVISION SERVICE".§ 151.0034
"CREDIT REPORTING SERVICE".§ 151.0035
"DATA PROCESSING SERVICE".§ 151.0036
"DEBT COLLECTION SERVICE".§ 151.0038
"INFORMATION SERVICE".§ 151.0039
"INSURANCE SERVICE".§ 151.00393
INTERNET.§ 151.00394
INTERNET ACCESS SERVICE.§ 151.004
"IN THIS STATE".§ 151.0045
"PERSONAL SERVICES".Cite This Page — Counsel Stack
Bluebook (online)
Texas § 151.405, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.405.