§ 202.001 Definitions
§ 202.002 Production and Measurement of Oil
§ 202.003 Agreement to Pay Tax Not Impaired
§ 202.004 Inspection of Records and Reports
§ 202.005 Employment of Auditors
§ 202.006 Taxpayer Identification Number
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Terms Used In Texas Tax Code Chapter 202 > Subchapter A - General Provisions

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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