§ 101.001 Purpose of Title
§ 101.002 Construction of Code
§ 101.0021 Applicability of Penal Code
§ 101.003 Definitions
§ 101.004 Common Law
§ 101.005 Grammatical Errors: Punctuation
§ 101.006 Fiscal Year
§ 101.007 References to State Officers
§ 101.008 Occupation Taxes Levied by Local Governments
§ 101.009 Allocation and Transfer of Net Revenues
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Terms Used In Texas Tax Code Chapter 101 - General Provisions

  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Dependent: A person dependent for support upon another.
  • Personal property: All property that is not real property.
  • Personal property: means property that is not real property. See Texas Tax Code 1.04
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.