Texas Tax Code Chapter 151 > Subchapter I-1 – Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages
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Terms Used In Texas Tax Code Chapter 151 > Subchapter I-1 - Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Rule: includes regulation. See Texas Government Code 311.005
- Venue: The geographical location in which a case is tried.