Ken Paxton

Cumulative Subject Index
AG Opinions 1990-Present

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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)GA-1060
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-asideGA-1060
Ballot language for city election to impose sales and use tax for economic development and reduce sales and use tax adopted to reduce property taxesLO93-104
Banking corporation entitled to refund for franchise tax overpayment may elect to claim statutorily-authorized tax credits or pursue other legal remediesDM-0192
Bingo games, interest on delinquent tax payments due on taxable gross receipts from conduct of and penalty is ten percent annuallyDM-0063
Boxing match, whether promoter is required to pay gross receipt tax on proceeds from sale of right to televiseLO93-067
Comptrollerís 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 trustís purpose is contrary to the statuteGA-0739
Controlled substance tax only implicates Fifth Amendment Double Jeopardy Clause when tax has been paid in fullJC-0086
Crude oil production tax, repeal ofKP-085
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 refundJC-0567
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) developmentsGA-1060
Illegal activities, legislature may not taxLO90-088
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 clerkGA-0028
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 yearGA-1045
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 taxGA-1045
Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not applyDM-0110
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 taxesGA-0739
Rehabilitation fees assessed insurance companies by State Board of Insurance are not within the premium tax credit allowed for "examination and evaluation fees"DM-0100
Sales tax, application to beach user fees charged by local governmentsJC-0081
Sales-tax exemption for bingo equipment purchased by municipal senior citizen community centerGA-0173
School district, whether purchase of fuel by company that provides transportation services to is exempt from taxationJM-1158
State licensing fee, certified public accountants employed by federal government may be assessedDM-0237
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 appealGA-1045
Tax refunds to be drawn from each fund in treasury in same ratio in which tax was deposited in fundDM-0192
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.GA-0987
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 housingGA-1060
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 GA-0061
Warrant may be issued for comptroller for difference between amount owed by state to person and amount of delinquent taxes person owesDM-0192
Navigation Districts
Maintenance and operation tax under section Water Code section 63.282, necessity of voter approval ofKP-021
Political Subdivisions
School district property, calculating deduction for total taxable value ofGA-0549