Texas Statutes
§ 151.408 — ACCOUNTING BASIS FOR REPORTS.
Texas § 151.408
JurisdictionTexas
Code TXTax Code
This text of Texas § 151.408 (ACCOUNTING BASIS FOR 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. § 151.408 (2026).
Text
Sec. 151.408. ACCOUNTING BASIS FOR REPORTS. A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.
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Related
Arthur L. Herrera, Jr., D/B/A Nicole's Diamond Creations v. State
(Court of Appeals of Texas, 2002)
Legislative History
Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 § 151.408, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.408.