TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 101. GENERAL PROVISIONS
§ 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(3) eliminating repealed, duplicative,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, § 1, eff. Jan. 1, 1982.
§ 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, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 479, § 73, eff. Sept. 1,
1985; Acts 1989, 71st Leg., ch. 231, § 1, eff. Aug. 28, 1989.
§ 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, § 1, eff. Jan. 1, 1982.
Amended by Acts 1993, 73rd Leg., ch. 486, § 1.01, eff. Sept. 1,
1993; Acts 1993, 73rd Leg., ch. 685, § 3.27, eff. Sept. 1, 1993;
Acts 1995, 74th Leg., ch. 76, § 5.95(2), eff. Sept. 1, 1995;
Acts 1997, 75th Leg., ch. 1040, § 1, eff. Sept. 1, 1997; Acts
1997, 75th Leg., ch. 1423, § 19.01, § 1, eff. Sept. 1, 1997;
Acts 1999, 76th Leg., ch. 1467, § 2.10, eff. Oct. 1, 1999.
§ 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, § 1, eff. Jan. 1, 1982.
§ 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, § 1, eff. Jan. 1, 1982.
§ 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, § 1, eff. Jan. 1, 1982.
Amended by Acts 1995, 74th Leg., ch. 76, § 5.95(1), eff. Sept. 1,
1995.
§ 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, § 1, eff. Jan. 1, 1982.
Amended by Acts 1993, 73rd Leg., ch. 587, § 3, eff. Sept. 1,
1993; Acts 1993, 73rd Leg., ch. 1031, § 18, eff. Sept. 1, 1993;
Acts 1997, 75th Leg., ch. 1423, § 19.02, eff. Sept. 1, 1997.
§ 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, § 1, eff. Jan. 1, 1982.
§ 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) of this code shall be allocated as provided by Section
154.603 of this code. Motor fuel tax revenue shall be allocated and
deposited as provided by Subchapter F of Chapter 153 of this code.
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, § 9(a), eff.
Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, § 1, eff. Sept. 1, 1984.
