Texas Tax Code Title 2, Chapter 101 - General Provisions

• Texas Section 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...
• Texas Section 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...
• Texas Section 101.0021 - Applicability Of Penal Code
  In addition to Section 1.03, Penal Code, Sections 15.02 and 15.04, Penal Code, and Title 11, Penal Code, apply to offenses prescribed by this code....
• Texas Section 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...
• Texas Section 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....
• Texas Section 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...
• Texas Section 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,...
• Texas Section 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...
• Texas Section 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....
• Texas Section 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...

Last modified: September 28, 2016