Texas § 151.407 SPECIAL USE TAX REPORTS.

Texas Statutes

§ 151.407 — SPECIAL USE TAX REPORTS.

Texas § 151.407

Code TXTax Code

This text of Texas § 151.407 (SPECIAL USE TAX REPORTS.) 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. § 151.407 (2026).

Text

Sec. 151.407. SPECIAL USE TAX REPORTS.

(a)The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report.

(b)A report required under this section must:

(1)be filed at the time required by the comptroller; and

(2)contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller.

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Sec. 151.407. SPECIAL USE TAX REPORTS. (a) The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report.
(b) A report required under this section must:
(1) be filed at the time required by the comptroller; and
(2) contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller.