Taxes And Taxation - State

Board of Regents of a University System - Unless a state or federal law requires otherwise, a court would likely conclude that an individual regent may not be prohibited from obtaining access to records in the possession of the University that are necessary to fulfill his duties as a regent.|Family Educational Rights and Privacy Act - A university likely may not withhold student records from state or local education officials that are necessary in connection with an audit and evaluation of a state supported education program under|Maintenance and operation tax under section Water Code section 63.282, necessity of voter approval of

Crude oil production tax, repeal of|Repeal and amendment of crude oil production tax provisions

Liens, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk|Discloser of taxpayer information, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk|Disclosure of taxpayer information, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk

Unauthorized pretrial diversion agreements, fees collected by counties and municipalities pursuant to are not taxes governed by chapter 111 of the Tax Code that must be remitted to the Comptroller pursuant to section 111.016 but rather property that must

Sales-tax exemption for bingo equipment purchased by municipal senior citizen community center|Bingo equipment purchased by municipal senior citizen community center, sales-tax exemption|Bingo, municipal senior citizen community center that is authorized to conduct bingo under Bingo Enabling Act exemption may assert a defense to prosecution under chapter 47 of the Penal Code for possession of gambling paraphernalia|Municipal senior citizen community center that is authorized to conduct bingo under Bingo Enabling Act exemption, exemption provides a defense to prosecution under chapter 47 of the Penal Code for possession of gambling paraphernalia|Gambling, municipal senior citizen community center that is authorized to conduct bingo under Bingo Enabling Act exemption may assert a defense to prosecution under chapter 47 of the Penal Code for possession of gambling paraphernalia

School district property, calculating deduction for total taxable value of|Total taxable value

Premiums paid on group health, accident, and life insurance policies by a single nonprofit trust established to provide coverage for employees of municipalities, counties or hospital districts, subsection 222.002(c)(5) of the Insurance Code excludes from the imposition of insurance premium taxes|Comptroller’s interpretation of single nonprofit trust to mean that the trust can be used only for the purpose of paying insurance premiums is reasonable; however, limiting use of the funds to only paying premiums and prohibiting trust funds from being used to cover other expenses in furtherance of the trust’s purpose is contrary to the statute

The Comptroller\\'s conclusion that voters in areas annexed for limited purposes under Local Government Code section 43.0751 must be given the opportunity to vote on the imposition of fire control and crime control district taxes before a municipality my impose them on those areas is reasonable and will likely be shown deference by the courts.

Government Code section 2001.006 permits state agencies to adopt rules and take administrative action to prepare for the implementation of new legislation, but such rules and actions may not take effect, however, until the effective date of the new legislation|Government Code section 2001.006 permits state agencies to adopt rules and take administrative action to prepare for implementation of new legislation, but such rules and actions may not take effect, however, until the effective date of the new legislation|Tax Code chapter 171, subchapter S is silent on the question of appeal of a denial of a certificate of eligibility, and there is no constitutional violation or impairment of vested property right, so the denial of a certificate of eligibility is not subject to appeal|New tax credit in House Bill 500 of the 83rd Legislature is not limited to taxable entities, thus it may be claimed and transferred by an entity that owns a rehabilitated certified historic structure even if the entity is not subject to the franchise tax|New tax credit for rehabilitated, certified historic structures created in House Bill 500 of the 83rd Legislature, to be codified at Tax Code chapter 171, subchapter S, is not operative until the 2015 tax year|An entity whose qualifying rehabilitated certified historic structure is placed in service between September 1, 2013 and January 1, 2015, may be eligible for the new tax credit but not until the 2015 tax year|Costs and expenses that are \\"eligible costs and expenses\\" associated with the rehabilitated certified historic structure qualified under the statute would be eligible for the new tax credit but not until the 2015 tax year

The U.S. Department of Housing and Urban Development created the Rental Assistance Demonstration program by which a public housing annual operating subsidy under Section 9 of the U.S. Housing Act of 1937 converts to a rental subsidy under Section 8 of the Act|The Texas Department of Housing and Community Affairs administers the state\\'s low income housing tax credit program under which tax credits are competitively awarded to developers of low income housing|As administering agency of the low income housing tax credit program, the governing board of the Texas Department of Housing and Community Affairs has discretion to determine whether a development has satisfied eligibility requirements for competing for a tax credit set-aside|If Texas Department of Housing and Community Affairs determines that a development undergoing federal Rental Assistance Demonstration program conversion received assistance under Section 8 of the U.S. Housing Act of 1937 and consequently is eligible for the at-risk set-aside, a court is unlikely to disturb that determination|Government Code subsection 2306.6714(a-1)limits eligibility for at-risk tax credit set aside of at-risk developments under subsection 2306.6702(a)(5)(B), but does not affect eligibility of subsection 2306.6702(a)(5)(A) developments|A development that no longer satisfies the definition of \\"at-risk development\\" under Government Code subsection 2306.6702(a)(5)(B) would still be eligible for the at-risk tax credit set-aside if it satisfied subsection 2306.6702(a)(5)(A)

Jeopardy determination of delinquent tax payments due on taxable gross receipts from conduct of bingo games, interest rate on delinquent tax and penalty is ten percent annually|Bingo games, interest on delinquent tax payments due on taxable gross receipts from conduct of and penalty is ten percent annually

Evaluation fees|Examination fees|Rehabilitation fees assessed insurance companies by State Board of Insurance are not within the premium tax credit allowed for "examination and evaluation fees"

Admission fee|Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply|Cable television company charging pay-per-view fee to subscribers to live boxing simulcast need not be licensed as boxing promoter; pay-per-view fees are not subject to three-percent gross receipts tax|Boxing promoter, cable television company charging pay-per-view fee for live simulcast of boxing match is not|Boxing match, gross receipts tax on admission fees to view does not apply to pay-per-view fees charged by cable television company to subscribers for live simulcast|Boxing match, cable television company charging pay-per-view fee for live simulcast of is not boxing promoter and is not subject to three-percent gross receipts tax

Warrant may be issued for comptroller for difference between amount owed by state to person and amount of delinquent taxes person owes|Tax refunds to be drawn from each fund in treasury in same ratio in which tax was deposited in fund|Banking corporation entitled to refund for franchise tax overpayment may elect to claim statutorily-authorized tax credits or pursue other legal remedies

State licensing fee, certified public accountants employed by federal government may be assessed

Beach user fees charged by local governments, application of sales tax|Sales tax, application to beach user fees charged by local governments|Beach user fees, application of sales tax

Controlled substance tax only implicates Fifth Amendment Double Jeopardy Clause when tax has been paid in full

Eligible project in an enterprise zone, authority to grant additional and concurrent designation in a single enterprise zone enterprise to a qualified business|Eligible project in an enterprise zone, additional and concurrent designation of a qualified business in a single enterprise zone for additional job allocation and sales tax refund|Post-enactment statements by legislators are not evidence of legislative intent|Eligible project in an enterprise zone, additional and concurrent designation of a qualified business in a single enterprise zone

School district, whether purchase of fuel by company that provides transportation services to is exempt from taxation