Texas Tax Code Chapter 171 > Subchapter H – Enforcement
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Terms Used In Texas Tax Code Chapter 171 > Subchapter H - Enforcement
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Rule: includes regulation. See Texas Government Code 311.005
- Service of process: The service of writs or summonses to the appropriate party.
- Year: means 12 consecutive months. See Texas Government Code 311.005