Texas Tax Code

E682264

The Texas Tax Code is the body of state law that governs how taxes are imposed, collected, and administered in Texas, including rules for various state and local taxes.

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Texas Tax Code canonical 1

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Statements (48)

Predicate Object
instanceOf body of state law
statutory code
administeredBy Texas Comptroller of Public Accounts NERFINISHED
appliesTo business entities operating in Texas
local taxing units in Texas
taxpayers in Texas
availableAt Texas Legislature official website NERFINISHED
citedAs "Tax Code" in Texas statutes NERFINISHED
containsProvisionsOn administrative hearings on tax matters
allocation and apportionment of tax
cigarette and tobacco taxes
collection procedures for delinquent taxes
criminal offenses related to taxes
definitions of taxable items
franchise tax
hotel occupancy tax
inheritance and transfer taxes (historical)
insurance premium taxes
interest on tax refunds
local sales and use taxes
mixed beverage taxes
motor fuels taxes
property tax administration
recordkeeping requirements for taxpayers
refunds of taxes
state sales and use tax
tax audits and examinations
tax confidentiality
tax credits
tax exemptions
tax liens
tax penalties and interest
tax permits and licenses
taxpayer remedies and appeals
enactedBy Texas Legislature NERFINISHED
governs local taxation in Texas
state taxation in Texas
tax administration in Texas
tax collection in Texas
tax enforcement in Texas
hasAuthorityFrom Texas Constitution NERFINISHED
jurisdiction Texas
surface form: State of Texas
language English
legalForm codified statutes
partOf Texas statutory law
publishedBy Texas Legislative Council NERFINISHED
subjectMatter tax law
updatedBy subsequent acts of the Texas Legislature

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