Tex. Tax Code § 151.503 · Subchapter J. TAX DETERMINATIONS
DETERMINATION IF NO REPORT FILED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax, the amount of total sales prices of taxable items sold, leased, or rented by the person to another for storage, use, or consumption in this state, and the total sales prices of taxable items acquired by the person for storage, use, or consumption without the payment of the use tax to a retailer for each period or the total period for which the person failed to report as required by this chapter.
(b) The estimate required by Subsection (a) of this section may be made on any information available to the comptroller.
(c) On the basis of the estimate, the comptroller shall compute and determine the amount required to be paid to the state for each period.
(d) The comptroller shall add to the determination an amount equal to 10 percent of the amount computed under Subsection (c) of this section as a penalty.
(e) A determination under this section may be issued for one or more periods, and more than one determination may be issued for a single period.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1576, 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 015d2f059cd9874cab8ef1bcb107e1bbe64b9fa247306eb0f4e64f4f0dfa74dc
- 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 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.503. Each shows the citation as that text prints it.
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