Terms Used In Texas Tax Code Chapter 201 > Subchapter G - Enforcement

• Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
• Fraud: Intentional deception resulting in injury to another.
• 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}
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• Property: means real and personal property. See Texas Government Code 311.005
• Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
• Venue: The geographical location in which a case is tried.
• Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005