Terms Used In Texas Tax Code Chapter 321 > Subchapter F - Revenue Deposit, Distribution, and Use

• 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
• 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.
• Justice: when applied to a magistrate, means justice of the peace. See Texas Government Code 312.011
• Month: means a calendar month. See Texas Government Code 312.011
• Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
• 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
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Venue: The geographical location in which a case is tried.
• Year: means 12 consecutive months. See Texas Government Code 311.005