Guidebook to Texas Taxes - 2012

by CCH Incorporated

• ISBN13: 9780808027584
• ISBN10: 0808027581
• Format: Paperback
• Copyright: 2011-12-26
• Publisher: Cch Inc

Summary

CCH's Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Texas returns or who are required to deal with Texas taxes. Subject Area:

Table of Contents

Highlights of 2011 Texas Tax Changes	p. 11
Tax Calendar	p. 15
Tables
Tax Rates	p. 19
Federal/State Key Feature Comparisons	p. 20
Business Incentives and Credits	p. 26
Franchise Tax
Rates, Taxpayers Subject, Exemptions	p. 29
Basis of Tax	p. 41
Allocation and Apportionment	p. 59
Credits and Other Tax Incentives	p. 69
Returns and Payment	p. 81
Collection of Tax	p. 95
Taxpayer Remedies	p. 101
Sales and Use Taxes
Persons and Transactions Subject to Tax	p. 103
Basis and Rate of Tax	p. 117
Exemptions	p. 191
Returns, Payments, Records, Administration	p. 239
Credits	p. 251
Collection of Tax	p. 253
Inheritance Taxes
Estate and Generation-Skipping Taxes	p. 259
Property Taxes
Property Taxes	p. 265
Miscellaneous Taxes
Unemployment Compensation	p. 297
Other State Taxes	p. 307
Alcoholic Beverages Taxes	p. 307
Cigarette and Tobacco Products Taxes	p. 308
Insurance Taxes	p. 310
Motor Fuel Taxes	p. 314
Motor Vehicle Registration Fees	p. 324
Hotel Occupancy Tax	p. 325
Utilities Taxes	p. 329
Severance Taxes	p. 330
Environmental Taxes and Fees	p. 334
Sexually Oriented Business Admission Fee	p. 335
Administration and Procedure
Administration, Reports, and Payment	p. 337
Collection of Tax	p. 343
Taxpayer Remedies	p. 353
Texas Resources	p. 363
Doing Business in Texas
Fees and Taxes	p. 379
Unclaimed Property
Unclaimed Property	p. 381
Law and Rule Locator	p. 385
Topical Index	p. 391
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