Sections
Subchapter A General Provisions 325.001
Subchapter B Imposition of Tax 325.021 – 325.023
Subchapter C Tax Election Procedures 325.061
Subchapter D Use of Tax Revenue 325.081

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Terms Used In Texas Tax Code Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Succeeding: means immediately following. See Texas Government Code 312.011