User:Jackspm10/sandbox: Tax Code
Texas Tax Code
[edit]The Texas Tax Code is the statutory law enacted by the Texas state legislature to regulate taxation of all forms in Texas. [1] Article 8, section 24-A of the Texas Constitution stipulates that there is no income tax in the state [2], however, there are a number of methods of taxation employed by state and local governments stipulated by these codes. The code was enacted in 1979 and revised again in 1981 and 1987 by Texas SB 621, 66th R.S., HB 1708, 67th R.S., and SB888, 70th R.S., respectively, as part of the ongoing revision process begun in 1963. [3]
Organization
[edit]- Title 1: Property Tax
- Subtitle A: General Provisions
- Subtitle B: Property Tax Administration
- Subtitle C: Taxable Property and Exemptions
- Subtitle D: Appraisal and Assessment
- Subtitle E: Collections and Delinquency
- Subtitle F: Remedies
- Title 2: State Taxation
- Subtitle A: General Provisions
- Subtitle B: Enforcement and Collection
- Subtitle C: (No Subtitle C)
- Subtitle D: Compacts and Uniform Laws
- Subtitle E: Sales, Excise, and Use Taxes
- Subtitle F: Franchise Tax
- Subtitle G: Gross Receipts and Mixed Beverage Taxes
- Subtitle H: Business Permit Taxes
- Subtitle I: Severance Taxes
- Subtitle J: Inheritance Tax
- Title 3: Local Taxation
- Subtitle A: General Taxing Authority and Provisions
- Subtitle B: Special Property Tax Provisions
- Subtitle C: Local Sales and Use Taxes
- Subtitle D: Local Hotel Occupancy Taxes
Notable Titles, Chapters, and Statutes
[edit]References
[edit]- ^ Thomson Reuters. “Vernon's Texas Statutes and Codes Annotated.” Thomson Reuters Westlaw. Accessed October 13, 2022.
- ^ "THE TEXAS CONSTITUTION ARTICLE 8. TAXATION AND REVENUE". statutes.capitol.texas.gov. Retrieved 2022-10-23.
- ^ "Legislative Reference Library | Legislation | Texas law timeline". lrl.texas.gov. Retrieved 2022-10-23.