Texas Tax Code Chapter 321 > Subchapter E – Tax Election Procedures
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Terms Used In Texas Tax Code Chapter 321 > Subchapter E - Tax Election Procedures
- Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
- Property: means real and personal property. See Texas Government Code 311.005
- Succeeding: means immediately following. See Texas Government Code 312.011
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005