Tex. Occupations Code § 2153.405: REFUND OR CREDIT PROHIBITED.
Where this section sits in the code
- OCCUPATIONS CODE
- TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT
- SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT
- CHAPTER 2153. COIN-OPERATED MACHINES
- SUBCHAPTER I. STATE OCCUPATION TAX
The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year for which the tax is imposed.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:31Z. Source file · JSON