Texas § TX.151.707 - RESALE OR EXEMPTION CERTIFICATE
Full text of Texas The Texas Constitution § TX.151.707 — RESALE OR EXEMPTION CERTIFICATE, with citation guidance and answers to common questions.
§ TX.151.707. RESALE OR EXEMPTION CERTIFICATE
RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY. (a) A person commits an offense if the person: (1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate; (2) makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or (3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate. (b) An offense under Subsection (a) is: (1) a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20; (2) a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200; (3) a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750; (4) a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or (5) a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more. Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.09, eff. Sept. 1, 1993. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 17, eff. September 1, 2011.
Frequently Asked Questions About Texas § TX.151.707
What does The Texas Constitution § TX.151.707 cover?
Section TX.151.707 ("RESALE OR EXEMPTION CERTIFICATE") 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.151.707?
A common citation format is "The Texas Constitution § TX.151.707" (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.151.707 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.