Tex. Tax Code § 151.407 · Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
SPECIAL USE TAX REPORTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 631cb269c9b6a5f663546a951afa161137ee97deb8b0f48cc5dfd68b67e34ff9
- 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
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.407. Each shows the citation as that text prints it.
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.