Tex. Tax Code § 101.002
This is the official text of Tex. Tax Code § 101.002, part of Texas’s Tax Code — governs state and local taxation.
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§ 101.002. CONSTRUCTION OF CODE.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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