| TAXES AND TAXATION - STATE |
| A development that no longer satisfies the definition of "at-risk development" under Government Code subsection 2306.6702(a)(5)(B) would still be eligible for the at-risk tax credit set-aside if it satisfied subsection 2306.6702(a)(5)(A) | GA-1060 |
| As administering agency of the low income housing tax credit program, the governing board of the Texas Department of Housing and Community Affairs has discretion to determine whether a development has satisfied eligibility requirements for competing for a tax credit set-aside | GA-1060 |
| Ballot language for city election to impose sales and use tax for economic development and reduce sales and use tax adopted to reduce property taxes | LO93-104 |
| Banking corporation entitled to refund for franchise tax overpayment may elect to claim statutorily-authorized tax credits or pursue other legal remedies | DM-0192 |
| Bingo games, interest on delinquent tax payments due on taxable gross receipts from conduct of and penalty is ten percent annually | DM-0063 |
| Boxing match, whether promoter is required to pay gross receipt tax on proceeds from sale of right to televise | LO93-067 |
| Comptroller’s interpretation of single nonprofit trust to mean that the trust can be used only for the purpose of paying insurance premiums is reasonable; however, limiting use of the funds to only paying premiums and prohibiting trust funds from being used to cover other expenses in furtherance of the trust’s purpose is contrary to the statute | GA-0739 |
| Controlled substance tax only implicates Fifth Amendment Double Jeopardy Clause when tax has been paid in full | JC-0086 |
| Crude oil production tax, repeal of | KP-0085 |
| Eligible project in an enterprise zone, additional and concurrent designation of a qualified business in a single enterprise zone for additional job allocation and sales tax refund | JC-0567 |
| Government Code subsection 2306.6714(a-1)limits eligibility for at-risk tax credit set aside of at-risk developments under subsection 2306.6702(a)(5)(B), but does not affect eligibility of subsection 2306.6702(a)(5)(A) developments | GA-1060 |
| Illegal activities, legislature may not tax | LO90-088 |
| Liens, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk | GA-0028 |
| New tax credit for rehabilitated, certified historic structures created in House Bill 500 of the 83rd Legislature, to be codified at Tax Code chapter 171, subchapter S, is not operative until the 2015 tax year | GA-1045 |
| New tax credit in House Bill 500 of the 83rd Legislature is not limited to taxable entities, thus it may be claimed and transferred by an entity that owns a rehabilitated certified historic structure even if the entity is not subject to the franchise tax | GA-1045 |
| Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply | DM-0110 |
| Premiums paid on group health, accident, and life insurance policies by a single nonprofit trust established to provide coverage for employees of municipalities, counties or hospital districts, subsection 222.002(c)(5) of the Insurance Code excludes from the imposition of insurance premium taxes | GA-0739 |
| Rehabilitation fees assessed insurance companies by State Board of Insurance are not within the premium tax credit allowed for "examination and evaluation fees" | DM-0100 |
| Sales tax, application to beach user fees charged by local governments | JC-0081 |
| Sales-tax exemption for bingo equipment purchased by municipal senior citizen community center | GA-0173 |
| School district, whether purchase of fuel by company that provides transportation services to is exempt from taxation | JM-1158 |
| State licensing fee, certified public accountants employed by federal government may be assessed | DM-0237 |
| Tax Code chapter 171, subchapter S is silent on the question of appeal of a denial of a certificate of eligibility, and there is no constitutional violation or impairment of vested property right, so the denial of a certificate of eligibility is not subject to appeal | GA-1045 |
| Tax refunds to be drawn from each fund in treasury in same ratio in which tax was deposited in fund | DM-0192 |
| The Comptroller's conclusion that voters in areas annexed for limited purposes under Local Government Code section 43.0751 must be given the opportunity to vote on the imposition of fire control and crime control district taxes before a municipality my impose them on those areas is reasonable and will likely be shown deference by the courts. | GA-0987 |
| The Texas Department of Housing and Community Affairs administers the state's low income housing tax credit program under which tax credits are competitively awarded to developers of low income housing | GA-1060 |
| Unauthorized pretrial diversion agreements, fees collected by counties and municipalities pursuant to are not taxes governed by chapter 111 of the Tax Code that must be remitted to the Comptroller pursuant to section 111.016 but rather property that must | GA-0061 |
| Warrant may be issued for comptroller for difference between amount owed by state to person and amount of delinquent taxes person owes | DM-0192 |
| Navigation Districts |
| Maintenance and operation tax under section Water Code section 63.282, necessity of voter approval of | KP-0021 |
| Political Subdivisions |
| School district property, calculating deduction for total taxable value of | GA-0549 |
