Texas Tax Code Title 1, Chapter 21 - Taxable Situs

• Texas Section 21.01 - Real Property
  Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 41, Education Code. Acts...
• Texas Section 21.02 - Tangible Personal Property Generally
  (a) Except as provided by Subsections (b) and (e) and by Sections 21.021, 21.04, and 21.05, tangible personal property is taxable by a taxing unit...
• Texas Section 21.021 - Vessels And Other Watercraft
  (a) A vessel or other watercraft used as an instrumentality of commerce (as defined in Section 21.031(b) of this code) is taxable pursuant to Section...
• Texas Section 21.03 - Interstate Allocation
  (a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall...
• Texas Section 21.031 - Allocation Of Taxable Value Of Vessels And Other Watercraft Used Outside This State
  (a) If a vessel or other watercraft that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the...
• Texas Section 21.04 - Railroad Rolling Stock
  (a) A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this...
• Texas Section 21.05 - Commercial Aircraft
  (a) If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office...
• Texas Section 21.055 - Business Aircraft
  (a) If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this...
• Texas Section 21.06 - Intangible Property Generally
  (a) Except as provided by Sections 21.07 through 21.09 of this code, intangible property is taxable by a taxing unit if the owner of the...
• Texas Section 21.07 - Intangibles Of Certain Transportation Businesses
  (a) A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of...
• Texas Section 21.08 - Intangibles Of Certain Financial Institutions
  (a) The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article...
• Texas Section 21.09 - Allocation Application
  (a) To receive an allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a person claiming the allocation must apply for the allocation. To apply...
• Texas Section 21.10 - Late Application For Allocation
  (a) The chief appraiser shall accept and approve or deny an application for an allocation under Section 21.09 after the deadline for filing the application...

Last modified: September 28, 2016