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How to Conduct a Texas Will Execution
This article suggests the proper steps and format for a Texas will execution ceremony which can help prevent future will contests.
It’s Debatable: Should Texas Roll Dice on Casinos?
A debate about whether Texas should legalize casino gambling.
The Seller and Purchaser Are Both Liable for Uncollected Sales Tax
Liability for payment of uncollected sales tax falls on both Texas sellers and purchasers.
Religious Organizations May Be Exempt from the Franchise Tax
Religious organizations and many other kinds of organizations are allowed an exemption from the Texas franchise tax. To obtain the franchise tax exemption, organizations must submit an application to the Texas Comptroller ...
The New Texas Margin Tax—The Margin Tax Implements Combined Group Reporting
The Texas Margin Tax requires affiliated entities engaged in a unitary business to file a combined group report. The Texas Margin Tax also increases the entity types which are subject to tax.
Improper Documentation and Maintenance of Files Can Lead to the Loss of Exemptions
Items purchased for resale are not taxable in Texas, however, a purchases must provide a resale certificate to a purchaser in order to qualify for an exemption from sales and use tax. Sellers should keep these certificates ...
2015 Texas Estate Planning Legislative Update
This article reviews the 2015 Texas Legislature’s enacted legislation relating to the Texas laws of intestacy, wills, estate administration, trusts, and other estate planning matters.
Penalties for Failing to File Sales Tax Report and Pay Taxes
The failure to file sales and use tax reports can lead to the imposition of civil and criminal penalties and interest; the Texas Comptroller can choose to waive the civil penalties and interest.
Taxpayers Must File Annual and Information Reports to Comply with the Franchise Tax
Taxpayers must file an annual report with the Texas Comptroller of Public Accounts by May 15 of each year unless they have been approved for a filing time extension.
The Taxation of Motor Vehicles is Governed by Separate Tax Rules
Motor vehicle sales are subject to the Texas motor vehicle sales and use tax with few exemptions. County tax assessors collect the majority of Texas motor vehicle sales and use tax.