Texas Tax Code 101.003 – Definitions
Terms Used In Texas Tax Code 101.003
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Affidavit: means a statement in writing of a fact or facts signed by the party making it, sworn to before an officer authorized to administer oaths, and officially certified to by the officer under his seal of office. See Texas Government Code 312.011
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Month: means a calendar month. See Texas Government Code 312.011
- 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
- Personal property: All property that is not real property.
- Personal property: means property that is not real property. See Texas Tax Code 1.04
- Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
- Statute: A law passed by a legislature.
- sworn: includes affirm or affirmed. See Texas Government Code 312.011
- Year: means 12 consecutive months. See Texas Government Code 311.005
In this title:
(1) “Comptroller” means the comptroller of public accounts of the State of Texas.
(2) “Month” means a calendar month.
(3) “Year” means a calendar year.
(4) “Effects” means personal property or an interest in personal property.
(5) “Affidavit” means a statement in writing of a fact signed by the party making the statement, sworn to before some officer authorized to administer oaths, and officially certified by the officer under the officer’s seal of office.
(6) “Officer” means a state officer.
(7) “Standard time” means that designation of time prescribed by § 312.016, Government Code.
(8) “Taxpayer” means a person liable for a tax, fee, assessment, or other amount imposed by a statute or under the authority of a statutory function administered by the comptroller.
(9) “Attorney general” means the attorney general of the State of Texas.
(10) “Report” means a tax return, declaration, statement, or other document required to be filed with the comptroller.
(11) “Obligation” means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.
(12) “Obligation” means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.
(13) “Tax” means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer.