Subchapter 1
Payment of Taxes
|
42.16.101 |
TIME AND PLACE OF PAYMENT |
TRANS
|
12/17/2004 |
42.16.102 |
DEFICIENCY ASSESSMENTS |
TRANS
|
12/17/2004 |
42.16.103 |
JEOPARDY ASSESSMENTS |
TRANS
|
12/17/2004 |
42.16.104 |
INTEREST ON UNPAID TAX |
TRANS
|
12/17/2004 |
42.16.105 |
PENALTIES |
TRANS
|
12/17/2004 |
42.16.106 |
COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES |
TRANS
|
12/17/2004 |
42.16.107 |
DEFINITIONS RELATING TO ADJUSTMENT OF JOINT RETURN |
REP
|
12/17/2004 |
42.16.108 |
REQUEST FOR ADJUSTMENT OF JOINT RETURN |
TRANS
|
12/17/2004 |
42.16.109 |
STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN |
TRANS
|
12/17/2004 |
|
Rule 42.16.110 reserved
|
|
|
42.16.111 |
REQUEST FOR RECONSIDERATION OF ASSESSMENT |
REP
|
12/13/1991 |
42.16.112 |
FORMAL HEARING ON REQUEST |
REP
|
12/13/1991 |
42.16.113 |
APPLICATION FOR FORMAL HEARING |
REP
|
12/13/1991 |
42.16.114 |
CONTENTS OF APPLICATION |
REP
|
12/13/1991 |
42.16.115 |
PROCESSING OF APPLICATION |
REP
|
12/13/1991 |
42.16.116 |
HEARING PROCEDURE |
REP
|
12/13/1991 |
42.16.117 |
TREATMENT OF EVIDENCE |
REP
|
12/13/1991 |
42.16.118 |
SUBMISSION OF BRIEFS |
REP
|
12/13/1991 |
42.16.119 |
DEPARTMENT DECISION |
REP
|
12/13/1991 |
|
Rules 42.16.120 through 42.16.130 reserved
|
|
|
42.16.131 |
REQUEST FOR REFUND |
REP
|
12/13/1991 |
42.16.132 |
FORM OF CLAIM FOR REFUND |
TRANS
|
12/17/2004 |
42.16.133 |
CIRCUMSTANCES WHEN INTEREST IS NOT PAID ON REFUNDS |
REP
|
12/17/2004 |
42.16.134 |
CIRCUMSTANCES WHEN INTEREST IS PAID ON REFUNDS |
REP
|
12/17/2004 |
Subchapter 11
Treatment of Nonresidents
|
42.16.1101 |
ALTERNATIVE TAX |
TRANS
|
12/17/2004 |
|
Rules 42.16.1102 and 42.16.1103 reserved
|
|
|
42.16.1104 |
EARNED INCOME DEFINITION |
REP
|
12/17/2004 |
|
Rules 42.16.1105 through 42.16.1110 reserved
|
|
|
42.16.1111 |
COMPENSATION FOR PERSONAL SERVICES |
REP
|
12/17/2004 |
42.16.1112 |
TRAVEL EXPENSES |
REP
|
12/17/2004 |
42.16.1113 |
INCOME FROM INTANGIBLE PERSONAL PROPERTY |
REP
|
12/17/2004 |
42.16.1114 |
INCOME FROM TANGIBLE PERSONAL PROPERTY |
REP
|
12/17/2004 |
42.16.1115 |
INCOME ATTRIBUTABLE TO MULTISTATE ACTIVITIES |
REP
|
12/17/2004 |
42.16.1116 |
SEPARATE ACCOUNTING METHODS |
REP
|
11/25/1982 |
42.16.1117 |
APPORTIONMENT OF MULTISTATE INCOME |
REP
|
12/17/2004 |
Subchapter 12
Nonresident Allocation and Apportionment of Income
|
42.16.1201 |
INTENT |
TRANS
|
12/17/2004 |
42.16.1202 |
DEFINITIONS |
REP
|
12/27/2002 |
42.16.1203 |
TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER |
REP
|
12/27/2002 |
42.16.1204 |
BUSINESS AND NONBUSINESS INCOME DEFINED |
REP
|
12/27/2002 |
42.16.1205 |
DETERMINATION OF BUSINESS AND NONBUSINESS INCOME |
REP
|
12/27/2002 |
42.16.1206 |
TAXABLE IN ANOTHER STATE |
REP
|
12/27/2002 |
42.16.1207 |
APPORTIONMENT FORMULA |
REP
|
12/27/2002 |
42.16.1208 |
PROPERTY FACTOR IN GENERAL |
REP
|
12/27/2002 |
42.16.1209 |
PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOME |
REP
|
12/27/2002 |
42.16.1210 |
CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY |
REP
|
12/27/2002 |
42.16.1211 |
NUMERATOR OF PROPERTY FACTOR |
REP
|
12/27/2002 |
42.16.1212 |
VALUATION OF OWNED PROPERTY |
REP
|
12/27/2002 |
42.16.1213 |
VALUATION OF RENTED PROPERTY |
REP
|
12/27/2002 |
42.16.1214 |
AVERAGING PROPERTY VALUES |
REP
|
12/27/2002 |
42.16.1215 |
PAYROLL FACTOR IN GENERAL |
REP
|
12/27/2002 |
42.16.1216 |
CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL |
REP
|
12/27/2002 |
42.16.1217 |
DENOMINATOR OF PAYROLL FACTOR |
REP
|
12/27/2002 |
42.16.1218 |
NUMERATOR OF PAYROLL FACTOR |
REP
|
12/27/2002 |
42.16.1219 |
SALES FACTOR IN GENERAL |
REP
|
12/27/2002 |
42.16.1220 |
CONSISTENCY IN REPORTING WITH RESPECT TO SALES |
REP
|
12/27/2002 |
42.16.1221 |
DENOMINATOR OF SALES FACTOR |
REP
|
12/27/2002 |
42.16.1222 |
NUMERATOR OF SALES FACTOR |
REP
|
12/27/2002 |
42.16.1223 |
SALES OF TANGIBLE PERSONAL PROPERTY |
REP
|
12/27/2002 |
42.16.1224 |
SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT |
REP
|
12/27/2002 |
42.16.1225 |
SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY |
REP
|
12/27/2002 |
42.16.1226 |
SPECIAL APPORTIONMENT AND ALLOCATION COMPU-TATIONS |
REP
|
12/27/2002 |
42.16.1227 |
SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR |
REP
|
12/27/2002 |
42.16.1228 |
SPECIAL COMPUTATIONS RELATED TO SALES FACTOR |
REP
|
12/27/2002 |
42.16.1229 |
SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS |
REP
|
12/27/2002 |