TAX CODE

CHAPTER 203. SULPHUR PRODUCTION TAX

SUBCHAPTER A. TAX IMPOSED


	§ 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, § 1, eff. Jan. 1, 1982.            


	§ 203.002.  TAX IMPOSED.  There is imposed a tax on each 
producer of sulphur.

Acts 1981, 67th Leg., p. 1744, ch. 389, § 1, eff. Jan. 1, 1982.            


	§ 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, § 1, eff. Jan. 1, 1982.            

SUBCHAPTER B. RECORDS, PAYMENTS, AND REPORTS


	§ 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, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1999, 76th Leg., ch. 1467, § 2.66, eff. Oct. 1, 
1999.


	§ 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, § 1, eff. Jan. 1, 1982.            


	§ 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, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1997, 75th Leg., ch. 1423, § 19.122, eff. Sept. 
1, 1997.

SUBCHAPTER C. ENFORCEMENT AND PENALTIES


	§ 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, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1983, 68th Leg., p. 454, ch. 93, § 9, eff. Sept. 
1, 1983.


	§ 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, § 1, eff. Jan. 1, 1982.            

SUBCHAPTER D. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE


	§ 203.151.  OCCUPATION TAX.  The tax imposed by this 
chapter is an occupation tax.

Acts 1981, 67th Leg., p. 1745, ch. 389, § 1, eff. Jan. 1, 1982.            


	§ 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, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, § 9(h), eff. 
Jan. 1, 1982;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part 
B, § 9, eff. Sept. 1, 1984.