Rule Chapter: 42.31
	Chapter Title: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES

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	42.31 : MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 Cigarettes 42.31.101 AFFIXING CIGARETTE TAX INSIGNIA 12/3/2004 42.31.102 MARKING UNSTAMPED CIGARETTES 1/26/2007 42.31.103 SECURITY OF UNSTAMPED CIGARETTES REP 1/26/2007 42.31.104 USE OF STAMPING EQUIPMENT REP 3/27/1992 42.31.105 STORAGE OF STAMPS 12/22/2000 42.31.106 EXAMINATION OF CIGARETTES REP 3/27/1992 42.31.107 ACCOUNTING CONTROL OF CIGARETTE DISTRIBUTION 12/3/2004 42.31.108 SALES OF UNSTAMPED CIGARETTES REP 1/26/2007 42.31.109 SALE OF OTHER STATE-STAMPED CIGARETTES REP 1/26/2007 42.31.110 WHOLESALE/RETAIL PRICES REP 11/26/1992 42.31.111 PURCHASING ROLL OR HAND-APPLIED CIGARETTE TAX INSIGNIA 12/3/2004 Rules 42.31.112 through 42.31.120 reserved 42.31.121 CORPORATE APPLICANTS FOR CIGARETTE LICENSES 12/3/2004 42.31.122 DECALS ON VENDING MACHINES REP 12/3/2004 Rules 42.31.123 through 42.31.130 reserved 42.31.131 CIGARETTE TAX REFUNDS 12/3/2004 Subchapter 2 Tobacco Products Other Than Cigarettes 42.31.201 DEFINITIONS 1/26/2007 42.31.202 PAYMENT OF TAX 1/26/2007 42.31.203 OUT-OF-STATE WHOLESALERS 1/26/2007 42.31.204 PAYMENT OF TAX BY RETAILER 1/26/2007 42.31.205 DISPLAY OF NOTICE OF TAX REP 1/26/2007 42.31.206 A TOBACCO PRODUCT LABELED AS ANYTHING OTHER THAN A CIGARETTE 7/1/2007 42.31.207 DEPARTMENT DETERMINATIONS 7/1/2007 42.31.208 CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS 1/26/2007 Rules 42.31.209 and 42.31.210 reserved 42.31.211 WHOLESALER INVOICES REP 12/22/2000 42.31.212 STATEMENT BY WHOLESALER 1/26/2007 42.31.213 WHOLESALER AND RETAILER RECORDS REP 12/3/2004 42.31.214 DEPARTMENT EXAMINATIONS AND PRESERVATION OF RECORDS REP 12/22/2000 Rules 42.31.215 through 42.31.220 reserved 42.31.221 CREDITS FOR UNSALEABLE TOBACCO PRODUCTS OTHER THAN CIGARETTES 1/26/2007 Subchapter 3 Credit Limitations for Tobacco Products 42.31.301 GENERAL POLICY REP 3/27/1992 42.31.302 COMPLAINTS, INVESTIGATIONS, AND PENALTIES 12/3/2004 42.31.303 WHOLESALE AND RETAILER RECORDS 1/26/2007 42.31.304 DATE OF MAILING AS DATE OF PAYMENT 12/22/2000 42.31.305 PRICING TO MEET COMPETITION 12/3/2004 42.31.306 SALES/PURCHASES BELOW COST - REBATES 12/22/2000 42.31.307 PREMIUM PROMOTIONS 3/27/1992 42.31.308 WHOLESALE/RETAIL PRICES 1/26/2007 42.31.309 DEFINITIONS 1/26/2007 42.31.310 COST SURVEY 12/3/2004 42.31.311 APPEALS AND HEARINGS 12/3/2004 42.31.312 ORDER OF APPROVAL OF A LOWER COST 12/3/2004 42.31.313 COST DATA AND ANALYSIS 12/3/2004 42.31.314 BASIC COST REP 12/3/2004 42.31.315 GUIDELINES FOR WHOLESALERS REP 12/3/2004 42.31.316 GUIDELINES FOR RETAILERS REP 12/3/2004 42.31.317 PROTECTIVE ORDER FOR CONFIDENTIAL INFORMATION REP 12/3/2004 42.31.318 COMMON CARRIER REPORTING REQUIREMENT 1/26/2007 Rule 42.31.319 reserved 42.31.320 TOBACCO PRODUCTS DEFINED REGARDING SALES TO MINORS REP 12/22/2000 Rules 42.31.321 through 42.31.324 reserved 42.31.325 LICENSE 12/3/2004 42.31.326 APPLICABILITY OF TOBACCO PRODUCT LICENSES; PREMISES REQUIREMENTS 1/26/2007 Rules 42.31.327 through 42.31.329 reserved 42.31.330 DECALS ON VENDING MACHINES 1/26/2007 42.31.331 SALES FROM VENDING MACHINES REP 5/29/1998 Rules 42.31.332 through 42.31.334 reserved 42.31.335 SIGNS 12/3/2004 Rules 42.31.336 through 42.31.339 reserved 42.31.340 PACKAGING OF TOBACCO PRODUCTS REP 1/26/2007 Rules 42.31.341 through 42.31.344 reserved 42.31.345 PENALTIES FOR YOUTH ACCESS 1/26/2007 Rules 42.31.346 through 42.31.349 reserved 42.31.350 USE OF TOBACCO PRODUCTS IN PUBLIC SCHOOL BUILDINGS 12/22/2000 Subchapter 4 Emergency Telephone Service 42.31.401 REPORTING REQUIREMENTS 3/26/2010 42.31.402 REFUND PROCEDURES 11/11/1993 42.31.403 EXAMINATION OF RECORDS REP 12/22/2000 42.31.404 RETENTION OF RECORDS REP 12/22/2000 42.31.405 EXEMPTIONS 11/29/1986 42.31.406 DEFINITIONS 3/26/2010 42.31.407 CALENDAR YEAR ELECTION 3/26/2010 42.31.408 COLLECTION AND DETERMINATION OF FEE FOR PREPAID SUBSCRIBERS 3/26/2010 42.31.409 WHEN THE SERVICE FEE IS COLLECTED FROM THE SERVICE SUBSCRIBER 3/26/2010 Subchapter 5 Telephone License and Telecommunication Excise Tax 42.31.501 DEFINITIONS REP 7/22/2017 42.31.502 RECORD REQUIREMENTS 3/29/2002 42.31.503 ADVANCE TELECOMMUNICATIONS INFRASTRUCTURE CREDIT REP 6/27/2003 42.31.504 COLLECTION OF TAX AND HEARING RIGHTS 3/29/2002 42.31.505 ANNUAL PAYMENTS FOR SMALL FILERS 1/17/2003 42.31.506 APPLICATION FOR REPORTING ON AN ACCRUAL BASIS 12/17/1999 42.31.507 TAXATION OF INTERNET REVENUE REP 7/22/2017 Rules 42.31.508 and 42.31.509 reserved 42.31.510 PENALTY AND INTEREST REP 1/13/2006 Rules 42.31.511 through 42.31.514 reserved 42.31.515 EFFECTIVE DATES REP 12/22/2000 Subchapter 6 Universal Access Fund Surcharge 42.31.601 DEFINITIONS REP 1/17/2003 42.31.602 DUE DATES REP 1/17/2003 42.31.603 TAXPAYER RECORDS REP 12/22/2000 42.31.604 OFFSET OF SURCHARGE AND REFUND PROCEDURES REP 1/17/2003 Subchapter 7 Tobacco 42.31.701 DEFINITIONS REP 1/26/2007 42.31.702 REPORTING REQUIREMENTS REP 8/1/2003 42.31.703 DEPARTMENT EXAMINATIONS AND PRESERVATION OF RECORDS REP 1/26/2007 42.31.704 CREDIT FOR GOODS RETURNED TO MANUFACTURER REP 12/3/2004 42.31.705 LATE FILING PENALTIES REP 1/13/2006 42.31.706 DISPUTES REP 12/3/2004 Subchapter 8 Nursing Facilities Rule 42.31.801 reserved 42.31.802 TAX RECORDS 6/27/2003 42.31.803 ESTIMATION AND COLLECTION OF DELINQUENT OR UNPAID FEES 6/27/2003 Rules 42.31.804 through 42.31.809 reserved 42.31.810 HEARING RIGHTS 6/27/2003 Subchapter 9 Public Service Commission and Consumer Council Rule 42.31.901 reserved 42.31.902 REPORTING REQUIREMENTS FOR THE PUBLIC SERVICE COMMISSION AND CONSUMER COUNCIL 6/27/2003 Subchapter 10 Hospital Utilization Rule 42.31.1001 reserved 42.31.1002 FEE 12/10/2010 Subchapter 11 Cannabis Taxes 42.31.1101 LOCAL-OPTION MARIJUANA EXCISE TAX; NOTIFICATION REQUIREMENTS OF A LOCALITY; AFFECTED DISPENSARY REPORTING AND TAX PAYMENT REQUIREMENTS 5/28/2022 Subchapter 21 Public Contractors 42.31.2101 DEFINITIONS 12/22/2000 42.31.2102 APPLICABILITY TRANS 10/1/1983 42.31.2103 FEDERAL PROJECTS TRANS 10/1/1983 42.31.2104 CONTRACTOR'S RETURN REQUIRED FOR PUBLIC WORKS PROJECTS 12/22/2000 Rules 42.31.2105 through 42.31.2110 reserved 42.31.2111 APPLICATION FOR LICENSE TRANS 10/1/1983 42.31.2112 RENEWAL APPLICATIONS TRANS 10/1/1983 42.31.2113 CHANGE IN CLASS OR NAME TRANS 10/1/1983 42.31.2114 EQUIPMENT LIST TRANS 10/1/1983 Rules 42.31.2115 through 42.31.2120 reserved 42.31.2121 CONTRACT AWARD REPORT BY AGENCY 12/22/2000 42.31.2122 GROSS RECEIPTS WITHHOLDING BY AGENCY 12/22/2000 Rules 42.31.2123 through 42.31.2130 reserved 42.31.2131 CONTRACT AWARD REPORT BY CONTRACTOR AWARDED CONTRACT 12/22/2000 42.31.2132 GROSS RECEIPTS PAYMENT BY CONTRACTOR 12/22/2000 42.31.2133 ADDITIONAL REPORT AND WITHHOLDING REQUIREMENTS IN CASE OF SUBLET CONTRACT 12/22/2000 42.31.2134 ESTIMATION OF TAX UPON FAILURE TO FILE AND PAY TAX 12/22/1995 Rules 42.31.2135 through 42.31.2140 reserved 42.31.2141 PERSONAL PROPERTY TAX REFUND 12/22/2000 42.31.2142 CORPORATION LICENSE TAX CREDIT 12/22/2000 42.31.2143 STATE INCOME TAX CREDIT 12/22/2000