Texas § TX.183.027 - CREDITS AND REFUNDS FOR BAD DEBTS
Full text of Texas The Texas Constitution § TX.183.027 — CREDITS AND REFUNDS FOR BAD DEBTS, with citation guidance and answers to common questions.
§ TX.183.027. CREDITS AND REFUNDS FOR BAD DEBTS
CREDITS AND REFUNDS FOR BAD DEBTS. (a) A permittee may withhold the payment of the tax under this subchapter on a portion of the gross receipts that remains unpaid by a purchaser if: (1) during the reporting period in which the mixed beverage is sold, the permittee determines that the unpaid portion will remain unpaid; (2) the permittee enters the unpaid portion of the sales gross receipts in the permittee's books as a bad debt; and (3) the bad debt is claimed as a deduction for federal tax purposes during the same or a subsequent reporting period. (b) If the portion of a debt determined to be bad under Subsection (a) is paid, the permittee shall report and pay the tax on the portion during the reporting period in which payment is made. (c) A permittee is entitled to credit or reimbursement for taxes paid on the portion of the gross receipts determined to be worthless and actually charged off for federal income tax purposes. Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff. Aug. 28, 1995. Transferred, redesignated and amended from Tax Code, Section 183.055 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 11, eff. January 1, 2014. SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.183.027
What does The Texas Constitution § TX.183.027 cover?
Section TX.183.027 ("CREDITS AND REFUNDS FOR BAD DEBTS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.183.027?
A common citation format is "The Texas Constitution § TX.183.027" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.183.027 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.