In an action brought under this subchapter a certificate of the cheat blue points car town ex comptroller showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the amount of penalties and interest stated, of the delinquency of the amounts.
1, 1985; Acts 1991, 72nd Leg., 1st.S.,.
"Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services.
(e) The aggregate of monetary penalties imposed under this section against any person for all violations that occur in a calendar year may not exceed 30,000.(e) The property management company or the affiliate must pay tax on the taxable items purchased and provided to employees providing services on managed property.(h) The comptroller, after written notice and a hearing, may revoke the registration number issued to a person who fails to comply with this chapter or with a rule adopted under this chapter.(o) A use of an item purchased using an exemption certificate with a registration number issued under this section in a manner or for a purpose other than the manner or purpose that qualified the sale, lease, rental, or other consumption of the item for.TAX code, title.(b) A record required by Subsection (a) shall be kept for not less than four years from the date that it is made unless: (1) the comptroller authorizes in writing its destruction at an earlier date; or (2) Section 111.0041 requires that the record.(a) If not less than 50 percent of the total receipts of a seller from the sale of taxable items come from separate transactions in which the sales price is an amount on which no tax is produced, the seller may exclude the receipts from.(a) The person storing, using, or consuming a taxable item in this state is liable for the tax imposed by Section 151.101 of this code, and except as provided by Subsection (b) of this section, the liability continues until the tax is paid to the.(a) In this section, "Internet hosting" means providing to an unrelated user access over the Internet to computer services using property that is owned or leased and managed by the provider and on which the user may store or process the user's own data.(b) After notice as provided by this section, a person who violates this section is subject to a monetary penalty that may not exceed: (1) 500 for the first violation; (2) 1,000 for the second violation; and (3) 3,000 for each subsequent violation.In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by service on an agent or clerk in this state employed by the retailer or seller in a place of business.(b) A blanket exemption certificate given under this section must contain the direct payment permit number and the statement that the direct payment permit holder agrees to accrue and pay to this state all taxes that are or may become due on the taxable items.The comptroller shall use the fees only for the administration of this section, including costs of materials, labor, and overhead.Exemption from filing security.Forfeiture OF security: determination.(c) In this section: (1) "Farm or ranch" includes one or more tracts of land used, in whole or in part, in the production of crops, livestock, or other agricultural products held for sale in the regular course of business.1, 1983; Acts 1991, 72nd Leg.,.Procedures FOR collection OF delinquent taxes Sec.
14; Acts 1989, 71st Leg.,.
(i) In this section, "customs broker" and "authorized employee" have the meanings assigned by Section 151.157.