Tag Archives: Texas tax procedure

Tax Deadlines Extended after Hurricane Harvey

The Texas Comptroller announced possible Texas tax deadline extensions of some tax deadlines for those affected by Hurricane Harvey.  The Comptroller may grant tax deadline extensions to file state tax returns and pay certain taxes, such as the Texas sales and use tax, of up to 90 days.  Such Texas tax deadline extensions are available […]

Business Buyer Owes Tax Not Assessed Until After Purchase, Appeals Court Says

The Texas Third Court of Appeals held today in Agri-Plex Heating and Cooling, LLC v. Hegar that the purchaser of a business may be liable for Texas sales and use tax assessed against the business for the time before the purchase, even if the Texas Comptroller did not audit the business and assess the tax […]

Texas Legislative Recap for State and Local Taxes 2015

While the 2015 Texas Legislature gave taxpayers a significant franchise tax (margin tax) rate cut and repealed some smaller taxes (some of which had not been collected in years), it otherwise left much of the Texas tax code otherwise unchanged.  In this Texas legislative recap, we’ll tell you about the changes the Texas Legislature made […]

Appeals Court Finds New Tax on Small Tobacco Manufacturers Unconstitutional

The Third Court of Appeals recently held in Combs v. Texas Small Tobacco Coalition that a new tax on small tobacco manufacturers violates the Equal and Uniform Taxation Clause of the Texas Constitution.  In doing so, the Third Court upheld a trial court decision from late last year invalidating the tax.  The opinion highlights the […]

Texas Supreme Court Won’t Weigh in on Prepayment Requirement for Court Access

Today, the Texas Supreme Court denied the Texas Comptroller’s Petition for Review in the Richmont Aviation case.  As a result, the Third Court of Appeals’ decision in the taxpayer’s favor becomes final, but the Texas Supreme Court has taken no position on the Third Court of Appeals’ holding in Richmont Aviation, leaving some uncertainty in […]


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