Terms Used In Texas Tax Code > Title 3 > Subtitle C - Local Sales and Use Taxes

• Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
• Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. ^{Source: OCC}
• Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
• kiosk: means a small stand-alone area or structure that:
  (i) is used solely to display merchandise or to submit orders for taxable items from a data entry device, or both;
  (ii) is located entirely within a location that is a place of business of another retailer, such as a department store or shopping mall; and
  (iii) at which taxable items are not available for immediate delivery to a customer. See Texas Tax Code 321.002
• Month: means a calendar month. See Texas Government Code 312.011
• most recent federal census: means the United States decennial census immediately preceding the action in question. See Texas Government Code 312.011
• Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
• Oath: A promise to tell the truth.
• Oath: includes affirmation. See Texas Government Code 311.005
• Place of business of the retailer: means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. See Texas Tax Code 321.002
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Subpoena duces tecum: A command to a witness to produce documents.
• Succeeding: means immediately following. See Texas Government Code 312.011
• Uphold: The decision of an appellate court not to reverse a lower court decision.
• Week: means seven consecutive days. See Texas Government Code 311.005