This source compiles rules for which property is subject to or exempt from ad valorem (property) taxation and how certain exemptions are implemented. Mechanically, the chapter (as excerpted) (1) sets the baseline that all real and tangible personal property located in the state is taxable unless an exemption applies, with tests for when tangible personal...

Mechanics: Chapter 151 establishes a statewide sales and use tax regime (6.25% at Sec. 151.051) and defines what counts as a "taxable item" (tangible personal property and an enumerated list of services at Sec. 151.010 and Sec. 151.0101). Sellers generally must add and collect the tax as part of the sales price (Sec. 151.052), and purchasers owe the tax...

What this chapter does mechanically: Establishes detailed procedures and deadlines for preparing and certifying appraisal rolls (chief appraiser to assessor by July 25; notification of roll format by April 1) (Sec. 26.01(a)). It requires assessors and designated officers to calculate statutory tax rate measures (no new revenue and voter approval rates)...

What the statute does mechanically: Establishes a state hotel occupancy tax regime. It defines "hotel" to include most commercial lodging and explicitly includes short term rentals for purposes of the tax (Sec. 156.001). It imposes a tax on persons who pay $15 or more per day for the use or possession of a room or space in a hotel (Sec. 156.051) at a fixed...

Mechanical change: These provisions set the foundational rules and definitions for property taxation under this title. They provide the short title (Property Tax Code) (Sec. 1.01); specify which taxing units the title applies to and that the title supersedes municipal charter or ordinances on property taxation (Sec. 1.02); make the Code Construction Act...

What this chapter does mechanically: It vests the Texas comptroller with primary responsibility to collect taxes imposed under the title and to adopt implementing rules (Secs. 111.001, 111.002). It authorizes investigatory and audit powers (including subpoenas, depositions, inspection of books and records, and out of state audits) and sets procedural...

Mechanically, Chapter 311 creates a statutory framework that lets a municipality or county designate a geographic area as a "reinvestment zone," prepare a project plan and reinvestment zone financing plan, establish a tax increment fund, and capture increases in certain tax revenues (the "tax increment") to pay project costs or service tax increment bonds...

Mechanical effect: The chapter imposes a Texas franchise tax on each "taxable entity" that is chartered/organized in Texas or does business in Texas (Sec. 171.001(a); Sec. 171.0002). The basic tax is computed as a percentage of a taxable entity's "taxable margin" (0.75% standard rate; 0.375% reduced rate for entities "primarily engaged in retail or...

What the law does mechanically: It prescribes detailed duties for appraisal districts and chief appraisers to prepare, maintain, publish, and correct appraisal records; it sets timelines and required contents for appraisal rolls and owner notices; it defines which classes of information are confidential and when inspection or copying must be allowed; it...

This chapter of the Texas Tax Code sets the rules for how property is valued for property tax purposes. Generally, all taxable property is appraised at its market value as of January 1 each year, using standard appraisal methods (cost, income, and sales comparison). Key points: Residential homesteads get special treatment: the appraised value cannot...

What this regulation does mechanically: It creates two regulatory categories—"air taxi operators" and "commuter air carriers"—and grants those carriers limited exemptions from certain economic provisions of Subtitle VII of Title 49 U.S.C., subject to registration/authorization, insurance, reporting, disclosure, and operational limits (see §§ 298.1, 298.3,...

This chapter codifies how delinquent ad valorem taxes on property are charged, collected, and enforced, and prescribes specific procedures, deadlines, and remedies for taxing units, collectors, and taxpayers. Mechanically, it (1) sets penalty and interest formulas for delinquent taxes (6% first month + 1% each additional month prior to July 1, maximum 12%...

What the chapter does mechanically: It sets the duties, powers, and procedural rules for local appraisal review boards ("ARB") that hear property owner protests and taxing unit challenges to appraisal records and exemptions, and it directs how the ARB and chief appraiser must effect corrections (Sec. 41.01, 41.02, 41.07, 41.08). It prescribes filing...

Mechanical effect: This chapter creates and runs county level appraisal districts that appraise property for all local taxing units in the district and establishes the institutional rules for their governance, budgets, staffing, operations, records, and review functions (Secs. 6.01–6.06, 6.11, 6.41). It specifies who decides, who pays, required procedures,...

Mechanical changes and structure: This chapter establishes a statutory regime for taxes and surcharges on the sale, use, lease, rental, and certain transfers of motor vehicles in Texas. It (a) defines key terms (e.g., "sale," "retail sale," "motor vehicle," "rental," "lease," "owner of a motor vehicle") that determine tax coverage (Sec. 152.001); (b)...

What the chapter does mechanically: It creates a statutory framework authorizing municipalities to adopt, change, or repeal local sales and use taxes and to administer them through the Texas comptroller. The chapter (1) authorizes voter approved municipal sales and use taxes and a separate "additional" municipal tax (321.101); (2) imposes municipal sales...

What the statute does mechanically: The chapter sets procedures for selling real property seized for unpaid ad valorem taxes, including notice, bidding, minimum bid rules, who may purchase, how sale proceeds are distributed, resale by taxing units, and owners' rights of redemption. It (a) requires the officer charged with sale to calculate and advertise...

Mechanical effect: This chapter authorizes municipalities to impose a local hotel occupancy tax on rooms ordinarily used for sleeping that cost $2 or more per day (Sec. 351.002). It sets ceilings on municipal rates (generally up to 7 percent, with higher caps for specified municipalities and coastal or eligible central municipalities) and creates detailed...

Mechanics: Part 36 sets a detailed, account by account method for dividing telecommunications property, revenues, expenses, taxes and reserves between state and interstate jurisdictions. It prescribes (1) how to classify plant and accounts, (2) how to allocate costs to categories and then apportion category costs among operations by direct assignment or by...

This chapter imposes state taxes on motor fuels used on public highways. It covers gasoline, diesel fuel, compressed natural gas (CNG), and liquefied natural gas (LNG). The tax rates are 20 cents per gallon for gasoline and diesel, and 15 cents per gasoline or diesel gallon equivalent for CNG and LNG. The tax is collected at various points in the supply...

Mechanical changes and requirements (what the chapter does): Chapter 31 prescribes how local property tax bills are prepared, delivered, paid, and refunded. It requires assessors to prepare and mail (or, under agreement, deliver electronically) tax bills to persons in whose name property is listed and to authorized agents, with a statutory content checklist...

What the chapter does mechanically: This chapter establishes who may appeal appraisal and comptroller orders (property owners, certain lessees, chief appraisers with board approval, counties, taxing units, and the comptroller as a party in certain appeals), the procedural steps to do so (notice and petition deadlines, venue rules, consolidation for...

What this instrument does mechanically: The chapter vests the Texas comptroller with a suite of administrative powers and duties over local property tax appraisal systems. It requires the comptroller to establish advisory, training, reporting, auditing, and oversight mechanisms. Key duties include creation of a property tax administration advisory board...

What these regulations do mechanically: They set the administrative filing, payment, deposit, and preparer‑related procedures for federal excise taxes listed in part 40 and for certain fees (Form 720 taxes) (§ 40.0 1(a); § 40.6011(a) 1(a)(1)). Key mechanical rules include: who must file and when (Form 720 on quarterly, monthly, or semimonthly schedules) and...

What this subchapter does mechanically: it creates an occupation tax on utility companies that make sales to ultimate consumers inside incorporated cities or towns with population over 1,000, sets graduated tax rates based on city population, prescribes who must pay and when, establishes reporting and permit requirements, identifies limited exemptions,...

What the chapter does mechanically: It makes a tax lien automatically attach to property on January 1 each year to secure taxes, penalties, and interest for that year and in favor of each taxing unit (Sec. 32.01(a)). It defines special attachment rules: personal property used as inventory, furniture, equipment, etc., is a lien in solido that attaches to all...

What this regulation does mechanically: It establishes a formal classification called “Canadian charter air taxi operators” and creates a Department of Transportation registration regime and operational rules for foreign (Canadian) carriers that conduct transborder charter service between Canada and the United States (§§294.1, 294.2, 294.3). Registered...

Mechanically, this regulation establishes how financial institutions process Federal tax payments, how the Treasury Tax and Loan (TT&L) program operates, how TT&L depositaries are designated and supervised, and how Treasury invests excess operating cash with depositaries (see §§203.1, 203.3, 203.18–203.20). It defines multiple account types and roles...

What the law does mechanically: Chapter 154 creates and administers a state excise tax on cigarettes, requires state issued tax stamps on every individual package, establishes who must hold permits and keep records, sets reporting and inspection regimes, and authorises enforcement tools including seizures, forfeiture, civil penalties, and criminal...