Texas Statutes

§ 151.705 — COLLECTION OF USE TAX; CRIMINAL PENALTY.

Texas § 151.705
JurisdictionTexas
Code TXTax Code

This text of Texas § 151.705 (COLLECTION OF USE TAX; CRIMINAL PENALTY.) 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. § 151.705 (2026).

Text

Sec. 151.705. COLLECTION OF USE TAX; CRIMINAL PENALTY. A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500.

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Legislative History

Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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Bluebook (online)
Texas § 151.705, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.705.