Tex. Tax Code § 154.601
This is the official text of Tex. Tax Code § 154.601, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.601. NATURE OF TAX.
Official statutory text
(a) The tax imposed by this chapter is not an occupation tax.
(b) If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax:
(1) the legislature intends that the holding not affect the validity of the remaining provisions of this chapter; and
(2) the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund.
(c) A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes.
(b) If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax:
(1) the legislature intends that the holding not affect the validity of the remaining provisions of this chapter; and
(2) the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund.
(c) A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes.
Status: in_force · Read it on the official government site
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