Tex. Occ. Code § 2153.405 · Subchapter I. STATE OCCUPATION TAX
REFUND OR CREDIT PROHIBITED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year for which the tax is imposed.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
- Text hash
- sha256 c8e95d883a5fdb698fa24050f89717b81993c8a934f35442d182e86115a96151
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.