Tex. Tax Code § 183.026 · Subchapter B. MIXED BEVERAGE GROSS RECEIPTS TAX
AUDIT FREQUENCY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.
Transferred, redesignated and amended from Tax Code, Section 183.054 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 10, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm
- Text hash
- sha256 b61ba60afdcb7d1f9b880547a96286d86a67358ed19ab1d90712497f47c47f8e
- 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.