Tex. Tax Code § 351.153

This is the official text of Tex. Tax Code § 351.153, part of Texas’s Tax Code — governs state and local taxation.

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§ 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT.

Official statutory text

(a) This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58).

(b) Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under Section 351.151.

(c) Section 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under Section 351.151.

Status: in_force · Read it on the official government site

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