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Terms Used In Texas Tax Code 162.410

  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.

If a violation of a criminal offense provision of this chapter by a person constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the person.