TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE I. SEVERANCE TAXES
CHAPTER 203. SULPHUR PRODUCTION TAX
SUBCHAPTER A. TAX IMPOSED
Sec. 203.001. PRODUCER. In this chapter, "producer" means a
person who owns, controls, manages, leases, or operates a sulphur
mine, well, or shaft, or who produces sulphur by any method,
system, or manner.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 203.002. TAX IMPOSED. There is imposed a tax on each
producer of sulphur.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 203.003. RATE OF TAX. The tax imposed by this chapter is
at the rate of $1.03 a long ton or fraction of a long ton of
sulphur produced in this state.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982.
SUBCHAPTER B. RECORDS, PAYMENTS, AND REPORTS
Sec. 203.051. PRODUCER'S RECORDS. (a) A producer shall keep a
complete record of all sulphur he produces in this state. A
producer may destroy a record required by this section four years
after the last entry in the record.
(b) The record shall be open at all times to inspection by the
comptroller and the attorney general.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.66, eff.
Oct. 1, 1999.
Sec. 203.052. PRODUCER'S REPORTS. (a) On the first day of each
January, April, July, and October each producer shall file a
report with the comptroller on forms prescribed by the
comptroller. The report must show the total amount of sulphur
produced in the state by the person during the calendar quarter
next preceding the day the report is due.
(b) A producer shall file other information or reports with the
comptroller that the comptroller may reasonably require.
(c) The report shall be signed by the person making the report.
If the person is not an individual, the report shall be signed by
the president, secretary, or other authorized officer.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 203.053. WHEN TAX DUE. The tax imposed by this chapter for
each quarter is due at the time that the report required by
Section 203.052 of this code is required to be filed for the
quarter. Payment shall be to the comptroller.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.122,
eff. Sept. 1, 1997.
SUBCHAPTER C. ENFORCEMENT AND PENALTIES
Sec. 203.101. DELINQUENT TAX PENALTY. (a) A producer who fails
to file a report as required by this chapter or who fails to pay
the tax imposed by this chapter when due forfeits five percent of
the amount due as a penalty, and if the producer fails to file
the report or pay the tax within 30 days after the day on which
the tax or report is due, the producer forfeits an additional
five percent.
(b) The minimum penalty under this section is $1.
(c) The attorney general, or a district or county attorney at
the direction of the attorney general, shall bring suit in the
name of the state to recover a delinquent tax imposed by this
chapter and penalties and interest that have accrued from failure
to pay the tax.
Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1983, 68th Leg., p. 454, ch. 93, Sec. 9,
eff. Sept. 1, 1983.
Sec. 203.102. FAILURE TO KEEP RECORDS: PENALTY. (a) A person
who fails to keep a record that he is required by this chapter to
keep shall forfeit to the state a penalty of not less than $500
nor more than $5,000.
(b) A person is subject to a separate penalty for each 10 days
that he fails to keep a record that he is required by this
chapter to keep.
Acts 1981, 67th Leg., p. 1745, ch. 389, Sec. 1, eff. Jan. 1,
1982.
SUBCHAPTER D. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Sec. 203.151. OCCUPATION TAX. The tax imposed by this chapter
is an occupation tax.
Acts 1981, 67th Leg., p. 1745, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 203.152. ALLOCATION OF REVENUE. One-fourth of the revenue
collected from the tax imposed by this chapter shall be deposited
to the credit of the foundation school fund and three-fourths to
the general revenue fund.
Acts 1981, 67th Leg., p. 1745, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec.
9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 9, eff. Sept. 1, 1984.