Section
Sales Tax
37.01 Citation of subchapter
37.02 Definitions
37.03 Classification of taxpayers
37.04 Subsisting state permits
37.05 Purpose of revenues; disposition of proceeds
37.06 Tax rate; sales subject to tax
37.07 Exemptions; sales subject to other tax
37.08 Tax due and payable
37.09 Payment of tax; brackets
37.10 Tax constitutes prior claim
37.11 Vendor’s duty to collect tax
37.12 Returns and remittances; discounts
37.13 Interest and penalties; delinquency; discount forfeiture
37.14 Waiver of interest and penalties
37.15 Erroneous payments; claim for refund
37.16 Failure to file; fraudulent returns; penalties
37.17 Tax records confidential
37.18 Provisions cumulative
37.19 Amendments to chapter
Use Tax
37.30 Excise tax on storage, use, or other consumption of tangible property levied
37.31 Exemptions
37.32 Time due; returns; payment
37.33 Tax constitutes debt
37.34 Collection of tax by retailer or vendor
37.35 Collection of tax by retailer, vendor; not maintaining place of business; permits
37.36 Revoking permits
37.37 Remunerative deductions allowed; vendors or retailers of other states
37.38 Interests and penalties; delinquency
37.39 Waiver of interest and penalties
37.40 Erroneous payments; claim for refund
37.41 Records confidential
37.42 Definitions
37.43 Classifications of taxpayers
37.44 Subsisting state permits
37.45 Purpose of revenues
37.99 Penalty