Texas § TX.151.407 - SPECIAL USE TAX REPORTS
Full text of Texas The Texas Constitution § TX.151.407 — SPECIAL USE TAX REPORTS, with citation guidance and answers to common questions.
§ TX.151.407. SPECIAL USE TAX REPORTS
SPECIAL USE TAX REPORTS. (a) The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report. (b) A report required under this section must: (1) be filed at the time required by the comptroller; and (2) contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller. Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Frequently Asked Questions About Texas § TX.151.407
What does The Texas Constitution § TX.151.407 cover?
Section TX.151.407 ("SPECIAL USE TAX REPORTS") 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.151.407?
A common citation format is "The Texas Constitution § TX.151.407" (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.151.407 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.