{"data":{"id":"us-tx/tex.-occupations-code-2153.405","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.405","heading":"REFUND OR CREDIT PROHIBITED.","body":"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.\nActs 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.","path":["OCCUPATIONS CODE","TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT","SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT","CHAPTER 2153. COIN-OPERATED MACHINES","SUBCHAPTER I. STATE OCCUPATION TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.405","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"a3e8fce0fdff857ae510d4ac850ad3646de92009577bb0471d28d1dafd0df4ab","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.404","next":"us-tx/tex.-occupations-code-2153.406"},"notice":"GroundRules: Original legal text. Not legal advice."}