{"data":{"id":"us-tx/tex.-occupations-code-2024.101","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2024.101","heading":"APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.","body":"(a) Unless inconsistent with this subtitle, Chapters 111 through 113, Tax Code, including provisions relating to the assessment of penalties and interest, apply to the collection of the state's share of a pari-mutuel pool under this subtitle.\n(b) The state's share of a pari-mutuel pool under this subtitle is treated as if it were a tax for purposes of this section in applying the provisions of the Tax Code described by Subsection (a).\n(c) The comptroller may use any procedure authorized under Title 2, Tax Code, for purposes of collecting the state's share of a pari-mutuel pool under this subtitle.\nAdded by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.","path":["OCCUPATIONS CODE","TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT","SUBTITLE A-1. TEXAS RACING ACT","CHAPTER 2024. POWERS AND DUTIES OF COMPTROLLER","SUBCHAPTER C. APPLICABILITY OF OTHER LAW"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2024.htm#2024.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"67e0615838d167ec3c3729667ef4566cf9f3792c2a9dbbe8e1056dd0bdd86e12","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2024.055","next":"us-tx/tex.-occupations-code-2025.001"},"notice":"GroundRules: Original legal text. Not legal advice."}