§ 301.001 Purpose of Title
§ 301.002 Construction of Code
§ 301.003 Internal References
§ 301.004 Telephone Company Exemption
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Tax Code Chapter 301 - General Provisions

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Statute: A law passed by a legislature.
  • Year: means 12 consecutive months. See Texas Government Code 311.005