Texas § TX.152.048 - GROSS RECEIPTS PRESUMED SUBJECT TO TAX
Full text of Texas The Texas Constitution § TX.152.048 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX, with citation guidance and answers to common questions.
§ TX.152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX
GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code. (b) The presumption provided by Subsection (a) does not apply to receipts: (1) on which a tax imposed under other law is computed and paid to the comptroller; or (2) for which a properly completed resale or exemption certificate is accepted by the seller. (c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller. Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993. SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.048
What does The Texas Constitution § TX.152.048 cover?
Section TX.152.048 ("GROSS RECEIPTS PRESUMED SUBJECT TO TAX") 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.152.048?
A common citation format is "The Texas Constitution § TX.152.048" (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.152.048 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.