State Codes and Statutes
Statutes > Texas > Tax-code > Title-2-state-taxation > Chapter-101-general-provisions
TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 101. GENERAL PROVISIONS
Sec. 101.001. PURPOSE OF TITLE. (a) This title is enacted as a
part of the state's continuing statutory revision program, begun
by the Texas Legislative Council in 1963 as directed by the
legislature in Chapter 448, Acts of the 58th Legislature, 1963
(Article 5429b-1, Vernon's Texas Civil Statutes). The program
contemplates a topic-by-topic revision of the state's general and
permanent statute law without substantive change.
(b) Consistent with the objectives of the statutory revision
program, the purpose of this code is to make the general and
permanent state tax laws more accessible and understandable by:
(1) rearranging the statutes into a more logical order;
(2) employing a format and numbering system designed to
facilitate citation of the law and to accommodate future
expansion of the law;
(3) eliminating repealed, duplicative, unconstitutional,
expired, executed, and other ineffective provisions; and
(4) restating the law in modern American English to the greatest
extent possible.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.002. CONSTRUCTION OF CODE. (a) The Code Construction
Act (Chapter 311, Government Code) applies to the construction of
each provision of this title, except as specifically provided by
this title.
(b) Except as otherwise provided by statute, the jurisdiction
and authority of the state to determine the subjects and objects
of taxation shall extend to the limits of the then-current
interpretations of the Texas Constitution and United States
Constitution and laws.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff.
Sept. 1, 1985; Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug.
28, 1989.
Sec. 101.003. DEFINITIONS. In this title:
(1) "Comptroller" means the comptroller of public accounts of
the State of Texas.
(2) "Month" means a calendar month.
(3) "Year" means a calendar year.
(4) "Effects" means personal property or an interest in personal
property.
(5) "Affidavit" means a statement in writing of a fact signed by
the party making the statement, sworn to before some officer
authorized to administer oaths, and officially certified by the
officer under the officer's seal of office.
(6) "Officer" means a state officer.
(7) "Standard time" means that designation of time prescribed by
Section 312.016, Government Code.
(8) "Taxpayer" means a person liable for a tax, fee, assessment,
or other amount imposed by a statute or under the authority of a
statutory function administered by the comptroller.
(9) "Attorney general" means the attorney general of the State
of Texas.
(10) "Report" means a tax return, declaration, statement, or
other document required to be filed with the comptroller.
(11) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(12) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(13) "Tax" means a tax, fee, assessment, charge, or other amount
that the comptroller is authorized to administer.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff.
Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff.
Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept.
1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff.
Oct. 1, 1999.
Sec. 101.004. COMMON LAW. The rule that statutes in derogation
of the common law shall be construed strictly does not apply to
this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.005. GRAMMATICAL ERRORS: PUNCTUATION. (a) A
grammatical error does not vitiate a law, and when a sentence or
clause is without meaning, words and clauses may be transposed to
determine the intended meaning.
(b) The punctuation of a sentence does not control or affect the
intention of the legislature in the enactment of this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.006. FISCAL YEAR. Subchapter G, Chapter 316,
Government Code, establishing a fiscal year for the state,
applies to this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff.
Sept. 1, 1995.
Sec. 101.007. REFERENCES TO STATE OFFICERS. A reference in this
code to the comptroller or another officer includes authorized
representatives and employees of the officer unless the provision
indicates that only the officer is intended in the reference.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff.
Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff.
Sept. 1, 1997.
Sec. 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS. No
city, county, or other political subdivision may levy an
occupation tax imposed by this title unless specifically
permitted to do so by state law.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.009. ALLOCATION AND TRANSFER OF NET REVENUES. (a)
Except as provided by Subsection (b) of this section, all
revenues collected from the taxes imposed by the chapters of this
title and by Chapter 8, Title 132, Revised Civil Statutes of
Texas, 1925, as amended, after deduction of the portion allocated
for collection, enforcement, and administration purposes, shall
first be deposited in the general revenue fund. After the initial
deposit, transfers from the general revenue fund to other funds
shall be made at the time, in the manner, and in the amounts
provided by law.
(b) Cigarette tax revenue allocated under Section 154.603(b)
shall be allocated as provided by Section 154.603. Motor fuel
tax revenue shall be allocated and deposited as provided by
Subchapter F, Chapter 162.
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff.
Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 1, eff. Sept. 1, 1984.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1227, Sec. 1, eff. September 1, 2009.
State Codes and Statutes
Statutes > Texas > Tax-code > Title-2-state-taxation > Chapter-101-general-provisions
TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 101. GENERAL PROVISIONS
Sec. 101.001. PURPOSE OF TITLE. (a) This title is enacted as a
part of the state's continuing statutory revision program, begun
by the Texas Legislative Council in 1963 as directed by the
legislature in Chapter 448, Acts of the 58th Legislature, 1963
(Article 5429b-1, Vernon's Texas Civil Statutes). The program
contemplates a topic-by-topic revision of the state's general and
permanent statute law without substantive change.
(b) Consistent with the objectives of the statutory revision
program, the purpose of this code is to make the general and
permanent state tax laws more accessible and understandable by:
(1) rearranging the statutes into a more logical order;
(2) employing a format and numbering system designed to
facilitate citation of the law and to accommodate future
expansion of the law;
(3) eliminating repealed, duplicative, unconstitutional,
expired, executed, and other ineffective provisions; and
(4) restating the law in modern American English to the greatest
extent possible.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.002. CONSTRUCTION OF CODE. (a) The Code Construction
Act (Chapter 311, Government Code) applies to the construction of
each provision of this title, except as specifically provided by
this title.
(b) Except as otherwise provided by statute, the jurisdiction
and authority of the state to determine the subjects and objects
of taxation shall extend to the limits of the then-current
interpretations of the Texas Constitution and United States
Constitution and laws.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff.
Sept. 1, 1985; Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug.
28, 1989.
Sec. 101.003. DEFINITIONS. In this title:
(1) "Comptroller" means the comptroller of public accounts of
the State of Texas.
(2) "Month" means a calendar month.
(3) "Year" means a calendar year.
(4) "Effects" means personal property or an interest in personal
property.
(5) "Affidavit" means a statement in writing of a fact signed by
the party making the statement, sworn to before some officer
authorized to administer oaths, and officially certified by the
officer under the officer's seal of office.
(6) "Officer" means a state officer.
(7) "Standard time" means that designation of time prescribed by
Section 312.016, Government Code.
(8) "Taxpayer" means a person liable for a tax, fee, assessment,
or other amount imposed by a statute or under the authority of a
statutory function administered by the comptroller.
(9) "Attorney general" means the attorney general of the State
of Texas.
(10) "Report" means a tax return, declaration, statement, or
other document required to be filed with the comptroller.
(11) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(12) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(13) "Tax" means a tax, fee, assessment, charge, or other amount
that the comptroller is authorized to administer.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff.
Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff.
Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept.
1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff.
Oct. 1, 1999.
Sec. 101.004. COMMON LAW. The rule that statutes in derogation
of the common law shall be construed strictly does not apply to
this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.005. GRAMMATICAL ERRORS: PUNCTUATION. (a) A
grammatical error does not vitiate a law, and when a sentence or
clause is without meaning, words and clauses may be transposed to
determine the intended meaning.
(b) The punctuation of a sentence does not control or affect the
intention of the legislature in the enactment of this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.006. FISCAL YEAR. Subchapter G, Chapter 316,
Government Code, establishing a fiscal year for the state,
applies to this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff.
Sept. 1, 1995.
Sec. 101.007. REFERENCES TO STATE OFFICERS. A reference in this
code to the comptroller or another officer includes authorized
representatives and employees of the officer unless the provision
indicates that only the officer is intended in the reference.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff.
Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff.
Sept. 1, 1997.
Sec. 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS. No
city, county, or other political subdivision may levy an
occupation tax imposed by this title unless specifically
permitted to do so by state law.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.009. ALLOCATION AND TRANSFER OF NET REVENUES. (a)
Except as provided by Subsection (b) of this section, all
revenues collected from the taxes imposed by the chapters of this
title and by Chapter 8, Title 132, Revised Civil Statutes of
Texas, 1925, as amended, after deduction of the portion allocated
for collection, enforcement, and administration purposes, shall
first be deposited in the general revenue fund. After the initial
deposit, transfers from the general revenue fund to other funds
shall be made at the time, in the manner, and in the amounts
provided by law.
(b) Cigarette tax revenue allocated under Section 154.603(b)
shall be allocated as provided by Section 154.603. Motor fuel
tax revenue shall be allocated and deposited as provided by
Subchapter F, Chapter 162.
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff.
Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 1, eff. Sept. 1, 1984.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1227, Sec. 1, eff. September 1, 2009.
State Codes and Statutes
Statutes >
Texas >
Tax-code >
Title-2-state-taxation >
Chapter-101-general-provisions TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 101. GENERAL PROVISIONS
Sec. 101.001. PURPOSE OF TITLE. (a) This title is enacted as a
part of the state's continuing statutory revision program, begun
by the Texas Legislative Council in 1963 as directed by the
legislature in Chapter 448, Acts of the 58th Legislature, 1963
(Article 5429b-1, Vernon's Texas Civil Statutes). The program
contemplates a topic-by-topic revision of the state's general and
permanent statute law without substantive change.
(b) Consistent with the objectives of the statutory revision
program, the purpose of this code is to make the general and
permanent state tax laws more accessible and understandable by:
(1) rearranging the statutes into a more logical order;
(2) employing a format and numbering system designed to
facilitate citation of the law and to accommodate future
expansion of the law;
(3) eliminating repealed, duplicative, unconstitutional,
expired, executed, and other ineffective provisions; and
(4) restating the law in modern American English to the greatest
extent possible.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.002. CONSTRUCTION OF CODE. (a) The Code Construction
Act (Chapter 311, Government Code) applies to the construction of
each provision of this title, except as specifically provided by
this title.
(b) Except as otherwise provided by statute, the jurisdiction
and authority of the state to determine the subjects and objects
of taxation shall extend to the limits of the then-current
interpretations of the Texas Constitution and United States
Constitution and laws.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff.
Sept. 1, 1985; Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug.
28, 1989.
Sec. 101.003. DEFINITIONS. In this title:
(1) "Comptroller" means the comptroller of public accounts of
the State of Texas.
(2) "Month" means a calendar month.
(3) "Year" means a calendar year.
(4) "Effects" means personal property or an interest in personal
property.
(5) "Affidavit" means a statement in writing of a fact signed by
the party making the statement, sworn to before some officer
authorized to administer oaths, and officially certified by the
officer under the officer's seal of office.
(6) "Officer" means a state officer.
(7) "Standard time" means that designation of time prescribed by
Section 312.016, Government Code.
(8) "Taxpayer" means a person liable for a tax, fee, assessment,
or other amount imposed by a statute or under the authority of a
statutory function administered by the comptroller.
(9) "Attorney general" means the attorney general of the State
of Texas.
(10) "Report" means a tax return, declaration, statement, or
other document required to be filed with the comptroller.
(11) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(12) "Obligation" means the duty of a person to pay a tax, fee,
assessment, or other amount or to make, file, or keep a report,
certificate, affidavit, or other document.
(13) "Tax" means a tax, fee, assessment, charge, or other amount
that the comptroller is authorized to administer.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff.
Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff.
Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept.
1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff.
Oct. 1, 1999.
Sec. 101.004. COMMON LAW. The rule that statutes in derogation
of the common law shall be construed strictly does not apply to
this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.005. GRAMMATICAL ERRORS: PUNCTUATION. (a) A
grammatical error does not vitiate a law, and when a sentence or
clause is without meaning, words and clauses may be transposed to
determine the intended meaning.
(b) The punctuation of a sentence does not control or affect the
intention of the legislature in the enactment of this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.006. FISCAL YEAR. Subchapter G, Chapter 316,
Government Code, establishing a fiscal year for the state,
applies to this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff.
Sept. 1, 1995.
Sec. 101.007. REFERENCES TO STATE OFFICERS. A reference in this
code to the comptroller or another officer includes authorized
representatives and employees of the officer unless the provision
indicates that only the officer is intended in the reference.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff.
Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff.
Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff.
Sept. 1, 1997.
Sec. 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS. No
city, county, or other political subdivision may levy an
occupation tax imposed by this title unless specifically
permitted to do so by state law.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 101.009. ALLOCATION AND TRANSFER OF NET REVENUES. (a)
Except as provided by Subsection (b) of this section, all
revenues collected from the taxes imposed by the chapters of this
title and by Chapter 8, Title 132, Revised Civil Statutes of
Texas, 1925, as amended, after deduction of the portion allocated
for collection, enforcement, and administration purposes, shall
first be deposited in the general revenue fund. After the initial
deposit, transfers from the general revenue fund to other funds
shall be made at the time, in the manner, and in the amounts
provided by law.
(b) Cigarette tax revenue allocated under Section 154.603(b)
shall be allocated as provided by Section 154.603. Motor fuel
tax revenue shall be allocated and deposited as provided by
Subchapter F, Chapter 162.
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff.
Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 1, eff. Sept. 1, 1984.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1227, Sec. 1, eff. September 1, 2009.
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