Tex. Code of Crim. Proc. Article 42.0182
Findings Regarding Tax Fraud

(a)

In the trial of an offense under the Tax Code or an offense under the Penal Code related to the administration of taxes, the state may file a written request with the court in which the indictment or information is pending for the court to make affirmative findings regarding the commission of tax fraud as described by Subsection (b). The state must provide a copy of the written request to the defendant before the date the trial begins.

(b)

If the state requests affirmative findings in the manner required by Subsection (a), the court shall make the requested affirmative findings and enter the findings in the papers in the case if the court finds by clear and convincing evidence that:

(1)

the defendant’s failure to pay a tax or file a report when due, as required by Title 2 or 3, Tax Code, was a result of fraud or an intent to evade the tax;

(2)

the defendant altered, destroyed, or concealed any record, document, or thing, or presented to the comptroller any altered or fraudulent record, document, or thing, or otherwise engaged in fraudulent conduct for the apparent purpose of affecting the course or outcome of an audit, investigation, redetermination, or other proceeding before the comptroller; or

(3)

the defendant’s failure to file a report under Chapter 162 (Motor Fuel Taxes), Tax Code, or to pay a tax under that chapter when the tax became due is attributable to fraud or an intent to evade the application of Chapter 162 (Motor Fuel Taxes), Tax Code, or a rule adopted under Chapter 111 (Collection Procedures) or 162 (Motor Fuel Taxes), Tax Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 4, eff. September 1, 2011.

Source: Article 42.0182 — Findings Regarding Tax Fraud, https://statutes.­capitol.­texas.­gov/Docs/CR/htm/CR.­42.­htm#42.­0182 (accessed Jun. 5, 2024).

42.02
Sentence 42.04
Sentence When Appeal Is Taken 42.05
If Court Is About to Adjourn 42.07
Reasons to Prevent Sentence 42.08
Cumulative or Concurrent Sentence 42.10
Satisfaction of Judgment as in Misdemeanor Convictions 42.011
Judgment Affecting an Officer or Jailer 42.012
Finding that Controlled Substance Used to Commit Offense 42.013
Finding of Family Violence 42.014
Finding that Offense Was Committed Because of Bias or Prejudice 42.14
In Absence of Defendant 42.015
Finding of Age of Victim 42.15
Fines and Costs 42.016
Special Driver’s License or Identification Requirements for Certain Sex Offenders 42.16
On Other Judgment 42.017
Finding Regarding Age-based Offense 42.17
Transfer Under Treaty 42.018
Notice Provided by Clerk of Court 42.019
Motor Fuel Theft 42.20
Immunities 42.21
Notice of Release of Family Violence Offenders 42.22
Restitution Liens 42.023
Judge May Consider Alternative Sentencing 42.23
Notification of Court of Family Violence Conviction 42.24
Prohibiting Contact with Victim 42.025
Sentencing Hearing at Secondary School 42.25
Filing of Reporter Notes 42.033
Sentence to Serve Time During Off-work Hours 42.034
County Jail Work Release Program 42.035
Electronic Monitoring 42.036
Community Service 42.037
Restitution 42.038
Reimbursement for Confinement Expenses 42.039
Completion of Sentence in Federal Custody 42.111
Deferral of Proceedings in Cases Appealed to County Court 42.122
[Adult Probation Officers of the 222nd Judicial District 42.0131
Required Notice for Persons Convicted of Misdemeanors Involving Family Violence 42.141
Battering Intervention and Prevention Program 42.151
Fees for Abused Children’s Counseling 42.152
Repayment of Reward 42.0175
Finding Regarding Certain Health Care Professionals 42.0181
Notice of Theft, Fraud, Money Laundering, or Insurance Fraud Provided by Clerk of Court 42.0182
Findings Regarding Tax Fraud 42.0183
Notice of Family Violence Offenses Provided by Clerk of Court 42.0191
Finding Regarding Victims of Trafficking or Other Abuse 42.0192
Finding Regarding Offense Related to Performance of Public Service 42.0193
Finding Regarding Offense Related to Conduct of Certain Corrections Employees 42.0194
Finding Regarding Felony Conviction 42.0196
Finding Regarding Offense Related to Performance of Public Service 42.0197
Finding Regarding Gang-related Conduct 42.0198
Finding Regarding Delay in Arrest of Defendant 42.0199
Finding Regarding Diligent Participation Credit 42.0371
Mandatory Restitution for Kidnapped or Abducted Children 42.0372
Mandatory Restitution for Child Victims of Trafficking of Persons or Compelling Prostitution 42.0373
Mandatory Restitution for Child Witness of Family Violence 42.0375
Mandatory Restitution for Child of Victim of Intoxication Manslaughter 42.01991
Finding Regarding Agreement on Parole Eligibility for Certain Defendants
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Accessed:
Jun. 5, 2024

Art. 42.0182’s source at texas​.gov