§ 201.001 Definitions
§ 201.002 Measurement of Volume of Gas

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Terms Used In Texas Tax Code Chapter 201 > Subchapter A - General Provisions

  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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