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Sulphur Production Manual

Revised 10/2005

Chapter 5 - References


Rule §3.41 Definition and Due Dates

(a) A sulphur producer, as pertains to the occupation tax on sulphur production, shall mean the person, firm, association, or corporation who is responsible for the physical operation of the facility where the sulphur is produced.

(b) The due date for the reports and tax payments of all sulphur producers, currently required by the Tax Code, §203.052, to be filed on the first day of each January, April, July, and October, is extended to the last day of each January, April, July, and October, respectively.

Source Note: The provisions of this §3.41 adopted to be effective December 4, 1996, 21 TexReg 11487.

Note: The due date referenced in Rule 3.41 differs from the due date referenced in the Statute Tax Code, §203.052.  The Rule §3.41 due date is the correct due date.


Tax Statute - Excerpts

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.

NOTES:   1 long ton = 2,240 pounds

Sulphur produced outside of Texas is not subject to this tax.


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.

NOTE:   Effective September 12, 1983, the due date was changed by administrative rule to last day of the month following the calendar quarter.

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.


Texas Sulphur Production Tax Report, Example

Texas Sulphur Production Tax Report (PDF, 52KB)


Due Dates and Statute Expiration Chart


REPORT
PERIOD
 DUE DATE       5%
 PENALTY
 BEGINS
 ADD'L 5%
 PENALTY
 BEGINS
 INTEREST
 STARTS
   STATUTE
 EXPIRATION
      DATE
002 07/31/2000 08/01/2000 08/31/2000 09/30/2000 07/31/2004
003 10/31/2000 11/01/2000 12/01/2000 01/03/2001 10/31/2004
004 01/31/2001 02/01/2001 03/03/2001 04/03/2001 01/31/2005
           
011 04/30/2001 05/01/2001 05/31/2001 06/30/2001 04/30/2005
012 07/31/2001 08/01/2001 08/31/2001 10/02/2001 07/31/2005
013 10/31/2001 11/01/2001 12/01/2001 01/01/2002 10/31/2005
014 01/31/2002 02/01/2002 03/05/2002 04/02/2002 01/31/2006
           
021 04/30/2002 05/01/2002 05/31/2002 07/02/2002 04/30/2006
022 07/31/2002 08/01/2002 08/31/2002 10/01/2002 07/31/2006
023 10/31/2002 11/01/2002 12/03/2002 12/31/2002 10/31/2006
024 01/31/2003 02/01/2003 03/04/2003 04/02/2003 01/31/2007
           
031 04/30/2003 05/01/2003 05/31/2003 07/01/2003 04/30/2007
032 07/31/2003 08/01/2003 09/03/2003 09/30/2003 07/31/2007
033 10/31/2003 11/01/2003 12/02/2003 12/31/2003 10/31/2007
034 01/31/2004 02/01/2004 03/04/2004 04/03/2004 01/31/2008
           
041 04/30/2004 05/01/2004 06/02/2004 06/30/2004 04/30/2008
042 07/31/2004 08/01/2004 09/02/2004 10/02/2004 07/31/2008
043 10/31/2004 11/01/2004 12/02/2004 01/01/2005 10/31/2008
044 01/31/2005 02/01/2005 03/03/2005 04/02/2005 01/31/2009
           
051 04/30/2005 05/01/2005 06/02/2005 07/02/2005 04/30/2009
052 07/31/2005 08/01/2005 09/01/2005 10/01/2005 07/31/2009
053 10/31/2005 11/01/2005 12/01/2005 12/31/2005 10/31/2009
054 01/31/2006 02/01/2006 03/03/2006 04/04/2006 01/31/2010
           
061 04/30/2006 05/01/2006 06/01/2006 07/01/2006 04/30/2010
062 07/31/2006 08/01/2006 08/31/2006 09/30/2006 07/31/2010
063 10/31/2006 11/01/2006 12/01/2006 01/03/2007 10/31/2010
064 01/31/2007 02/01/2007 03/03/2007 04/03/2007 01/31/2011
           
071 04/30/2007 05/01/2007 05/31/2007 06/30/2007 04/30/2011
072 07/31/2007 08/01/2007 08/31/2007 10/02/2007 07/31/2011
073 10/31/2007 11/01/2007 12/01/2007 01/01/2008 10/31/2011
074 01/31/2008 02/01/2008 03/04/2008 04/01/2008 01/31/2012

NOTE:  Dates obtained from the “DUEDAY” inquiry on CICS.

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