Tex. Tax Code § 21.03
This is the official text of Tex. Tax Code § 21.03, part of Texas’s Tax Code — governs state and local taxation.
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§ 21.03. INTERSTATE ALLOCATION.
Official statutory text
(a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.
(b) The comptroller shall adopt rules:
(1) identifying the kinds of property subject to this section; and
(2) establishing formulas for calculating the proportion of total market value to be allocated to this state.
(b) The comptroller shall adopt rules:
(1) identifying the kinds of property subject to this section; and
(2) establishing formulas for calculating the proportion of total market value to be allocated to this state.
Status: in_force · Read it on the official government site
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