Chapter 3 - TAX ADMINISTRATION

  1. Subchapter A - GENERAL RULES (§ 3.1 to 3.16)
  2. Subchapter B - NATURAL GAS (§ 3.17 to 3.30)
  3. Subchapter C - CRUDE OIL PRODUCTION TAX (§ 3.31 to 3.40)
  4. Subchapter D - OCCUPATION TAX ON SULPHUR PRODUCERS [REPEALED] (§ 3.41)
  5. Subchapter E - MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS (§ 3.52)
  6. Subchapter F - MOTOR VEHICLE SALES TAX (§ 3.61 to 3.96)
  7. Subchapter G - CIGARETTE TAX (§ 3.101 to 3.102)
  8. Subchapter H - CIGAR AND TOBACCO TAX (§ 3.121)
  9. Subchapter I - MISCELLANEOUS OCCUPATION TAX (§ 3.143)
  10. Subchapter J - PETROLEUM PRODUCTS DELIVERY FEE (§ 3.151)
  11. Subchapter K - HOTEL OCCUPANCY TAX (§ 3.161 to 3.163)
  12. Subchapter O - STATE AND LOCAL SALES AND USE TAXES (§ 3.276 to 3.369)
  13. Subchapter S - MOTOR FUEL TAX (§ 3.430 to 3.448)
  14. Subchapter T - MANUFACTURED HOUSING SALES AND USE TAX (§ 3.481)
  15. Subchapter U - PUBLIC UTILITY GROSS RECEIPTS TAX (§ 3.511)
  16. Subchapter V - FRANCHISE TAX (§ 3.574 to 3.599)
  17. Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX (§ 3.601 to 3.611)
  18. Subchapter X - PARI-MUTUEL WAGERING RACING REVENUE (§ 3.641)
  19. Subchapter Z - COASTAL PROTECTION FEE (§ 3.692)
  20. Subchapter AA - AUTOMOTIVE OIL SALES FEE (§ 3.701)
  21. Subchapter BB - BATTERY SALES FEE (§ 3.711)
  22. Subchapter CC - SEXUALLY ORIENTED BUSINESS FEE (§ 3.722)
  23. Subchapter DD - OIL FIELD CLEANUP REGULATORY FEE (§ 3.731 to 3.732)
  24. Subchapter EE - BOAT AND BOAT MOTOR SALES AND USE TAX (§ 3.741)
  25. Subchapter FF - SPECIAL FEE ON CERTAIN CIGARETTES AND CIGARETTE TOBACCO PRODUCTS (§ 3.751)
  26. Subchapter GG - INSURANCE TAX (§ 3.809 to 3.835)
  27. Subchapter HH - MIXED BEVERAGE TAXES (§ 3.1001 to 3.1002)
  28. Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION (§ 3.1201 to 3.1208)
  29. Subchapter KK - SCHOOL FUND BENEFIT FEE (§ 3.1251)
  30. Subchapter LL - OYSTER SALES FEE (§ 3.1261)
  31. Subchapter MM - TEXAS PREPAID WIRELESS 9-1-1 EMERGENCY SERVICE FEE (§ 3.1271)
  32. Subchapter NN - FIREWORKS TAX (§ 3.1281)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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