Texas § OC.2052.152 - TAX REPORT AND PAYMENT
Full text of Texas The Texas Constitution § OC.2052.152 — TAX REPORT AND PAYMENT, with citation guidance and answers to common questions.
§ OC.2052.152. TAX REPORT AND PAYMENT
TAX REPORT AND PAYMENT. (a) A person on whom a tax is imposed under Section 2052.151 , not later than three business days after the end of the event or telecast for which the tax is due, shall submit to the department a verified report on a form acceptable to the department stating: (1) the number of tickets sold to the event; (2) the ticket prices charged; (3) the gross price charged for the sale or lease of broadcasting, television, and motion picture rights without any deductions for commissions, brokerage fees, distribution fees, advertising, or other expenses or charges; and (4) the amount of gross receipts obtained from the event. (b) The person shall attach to the report a cashier's check, check, or money order payable to this state in the amount of the tax imposed on the event covered by the report. (c) The department may audit a report filed under Subsection (b). Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2003, 78th Leg., ch. 816, Sec. 7.012, eff. Jan. 1, 2004. Amended by: Acts 2005, 79th Leg., Ch. 35 (S.B. 796 ), Sec. 13, eff. September 1, 2005.
Frequently Asked Questions About Texas § OC.2052.152
What does The Texas Constitution § OC.2052.152 cover?
Section OC.2052.152 ("TAX REPORT AND PAYMENT") 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 § OC.2052.152?
A common citation format is "The Texas Constitution § OC.2052.152" (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 § OC.2052.152 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.