Chapter 111

Collection Procedures

Subchapter A. Collection Duties and Powers

111.001 Comptroller to Collect Taxes 111.002 Comptroller's Rules; Compliance; Forfeiture 111.0021 Application to Other Taxes and Fees 111.0022 Application to Other Laws Administered by Comptroller 111.0023 111.003 Comptroller's Investigations 111.0034 Advanced Database System for Audits 111.0035 Advanced Database System for Tax Collections 111.0036 Out-of-State Audits 111.004 Power to Examine Records and Persons 111.0041 Records; Burden to Produce and Substantiate Claims 111.0042 Sampling in Auditing; Projecting Assessments 111.0043 General Audit and Prehearing Powers 111.0044 Special Procedures for Third-Party Orders and Subpoenas 111.0045 Use of Outside Personnel; Delegation of Powers 111.00452 Employment of Investigators 111.00455 Contested Cases Conducted by State Office of Administrative Hearings 111.00457 Information Relating to Other Permit or License Requirements 111.0046 Permit or License 111.0047 Suspension and Revocation of Permit or License 111.0048 Reissued or New Permit or License After Revocation or Suspension 111.0049 Appeals 111.005 Governmental Entities to Cooperate 111.006 Confidentiality of Information 111.007 Criminal Penalties for Disclosing Federal Tax Information 111.0075 Provision of Information Relating to Tax Audits 111.008 Deficiency Determination 111.0081 When Payment Is Required 111.009 Redetermination 111.0091 Disputing Results of Managed Audits: Notice of Intent to Bypass Redetermination Process 111.010 Suit to Recover Taxes 111.0102 Suit Challenging Collection Action 111.011 Tax Collections and Reports by Businesses; Enforcement of Duties 111.012 Security for the Payment of Taxes 111.013 Evidence: Tax Claims 111.014 Evidence: Copies of Graphic Matter 111.015 Remedies Cumulative 111.016 Payment to the State of Tax Collections 111.017 Seizure and Sale of Property 111.018 Notice of Sale of Seized Property 111.019 Sale of Seized Property; Disposition of Proceeds 111.020 Tax Collection on Termination of Business 111.021 Notice to Holders of and Levy Upon Assets Belonging to Delinquent 111.022 Jeopardy Determination 111.023 Written Authorization 111.024 Liability in Fraudulent Transfers 111.025 Delinquent Taxpayer Financial Records

Subchapter B. Tax Reports and Payments

111.051 Reports and Payments; Due Dates; Method of Payment 111.0511 Restricted or Conditional Payments to Comptroller Prohibited 111.052 Form of Report 111.053 Filing Dates: Weekends and Holidays 111.054 Timely Filing: Mail Delivery 111.055 Timely Filing: Diligence 111.056 Filing Within 10 Days: Penalty and Interest 111.057 Extension for Filing Report 111.058 Filing Extension Because of Natural Disaster 111.059 Oath Not Required 111.060 Interest on Delinquent Tax 111.061 Penalty on Delinquent Tax or Tax Reports 111.0611 Personal Liability for Fraudulent Tax Evasion 111.062 Acceptance of Credit Cards for Payment of Certain Taxes and Fees 111.0625 Electronic Transfer of Certain Payments 111.0626 Electronic Filing of Certain Reports 111.063 Penalty for Failure to Use Electronic Transfers and Filings 111.064 Interest on Refund or Credit

Subchapter C. Settlements, Refunds, and Credits

111.101 Settlement 111.102 Settlement on Redetermination 111.103 Settlement of Penalty and Interest Only 111.104 Refunds 111.1042 Tax Refund: Informal Review 111.105 Tax Refund: Hearing 111.106 Tax Refund: Notice of Intent to Bypass Hearing 111.107 When Refund or Credit Is Permitted 111.108 Recovery of Refund or Credit 111.109 Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children 111.110 Tax Credit for Real Property Contributed to an Institution of Higher Education

Subchapter D. Limitations

111.201 Assessment Limitation 111.202 Suit Limitation 111.203 Agreements to Extend Period of Limitation 111.204 Beginning of Period of Limitation 111.205 Exception to Assessment Limitation 111.2051 Assessment When Refund Claimed 111.206 Exception to Limitation: Determination Resulting from Administrative Proceeding 111.207 Tolling of Limitation Period

Subchapter E. Assignment of Tax Claims

111.251 Assignment on Payment by Third Person 111.252 Notice to Taxpayer 111.253 Venue for Enforcement of Assigned Claims 111.254 Reassignment 111.255 Recording of Assignment

Subchapter G. Advanced Technology Equipment

111.351 Wireless Equipment for Auditors 111.352 Computer and Wireless Equipment for Enforcement Staff 111.353 Advanced Scanners for Field Offices