{"data":{"id":"us-tx/tex.-tax-code-151.407","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.407","heading":"SPECIAL USE TAX REPORTS.","body":"(a) The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report.\n(b) A report required under this section must:\n(1) be filed at the time required by the comptroller; and\n(2) contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller.\nActs 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.407","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"44c2bbaf3b8ae26d7f51f9d856ba18ffba05217eda6a05c6df47fef608836955","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.406","next":"us-tx/tex.-tax-code-151.408"},"notice":"GroundRules: Original legal text. Not legal advice."}