https://library.partnertax.ai/us-tx/stat/ 2026-05-05 https://library.partnertax.ai/us-tx/stat/6.03 Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(4), eff. January 1, 2008. Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, Sec. 15, 167(a), eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch. 59, Sec. 1, eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 270, Sec. 1, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 2, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, Sec. 15, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 371, https://library.partnertax.ai/us-tx/stat/6.04 Acts 1979, 66th Leg., p. 2225, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 1160, ch. 262, Sec. 1, eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 6, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/6.05 Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1987, 70th Leg., ch. 55, Sec. 1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 384, Sec. 15, eff. Sept. 1, 1989; Acts 1989, 71st Leg., ch. 796, Sec. 7, eff. Sept. 1, 1989; Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(29), eff. Sept. 6, 1990; Acts 1991, 72nd Leg., ch. 561, Sec. 44, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(25), (27), eff. Sept. 1, 1995. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), https://library.partnertax.ai/us-tx/stat/6.06 Acts 1979, 66th Leg., p. 2226, ch. 841, Sec. 1, eff. Jan. 1, 1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 122, ch. 13, Sec. 17, 18, eff. Aug. 14, 1981; Acts 1985, 69th Leg., ch. 311, Sec. 1, eff. Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 9, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 16, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.07, eff. May 31, 1993. Amended by: Acts 2007, 80th Leg., R.S., Ch. 87 (S.B. 948 ), Sec. 1, eff. May 14, 2007. https://library.partnertax.ai/us-tx/stat/6.07 Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1980. https://library.partnertax.ai/us-tx/stat/6.08 Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1980. https://library.partnertax.ai/us-tx/stat/6.09 Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 20, eff. Aug. 14, 1981. Amended by Acts 2003, 78th Leg., ch. 906, Sec. 1, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/6.10 Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 21, eff. Aug. 14, 1981. https://library.partnertax.ai/us-tx/stat/6.11 Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 21, eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 149, Sec. 42, eff. Sept. 1, 1987; Acts 1993, 73rd Leg., ch. 757, Sec. 21, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 152, Sec. 1, eff. July 1, 2003. https://library.partnertax.ai/us-tx/stat/6.12 Acts 1989, 71st Leg., ch. 274, Sec. 1, eff. Aug. 28, 1989. Amended by Acts 1999, 76th Leg., ch. 631, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 228 (H.B. 361 ), Sec. 1, eff. September 1, 2011. Acts 2023, 88th Leg., R.S., Ch. 849 (H.B. 3207 ), Sec. 1, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/6.13 Acts 1989, 71st Leg., ch. 1248, Sec. 67, eff. Sept. 1, 1989. Renumbered from Sec. 6.12 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(30), eff. Sept. 6, 1990. https://library.partnertax.ai/us-tx/stat/6.14 Acts 1999, 76th Leg., ch. 1585, Sec. 4, eff. June 20, 1999. https://library.partnertax.ai/us-tx/stat/6.15 Acts 2007, 80th Leg., R.S., Ch. 208 (H.B. 402 ), Sec. 1, eff. September 1, 2007. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 18, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/6.16 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 19, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/6.17 Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533 ), Sec. 4, eff. September 1, 2025. SUBCHAPTER B. ASSESSORS AND COLLECTORS https://library.partnertax.ai/us-tx/stat/6.21 Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/6.22 Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/6.23 Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 22, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 2, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/6.24 Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/6.26 Acts 1979, 66th Leg., p. 2229, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 25, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4612, ch. 785, Sec. 1, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/6.27 Acts 1983, 68th Leg., p. 4829, ch. 851, https://library.partnertax.ai/us-tx/stat/6.28 Acts 1979, 66th Leg., p. 2230, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 27, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4820, ch. 851, Sec. 3, eff. Aug. 29, 1983; Acts 1999, 76th Leg., ch. 1097, Sec. 1, eff. Aug. 30, 1999. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1155 (H.B. 2104 ), Sec. 1, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/6.29 Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 125, Sec. 1, eff. May 20, 1987. https://library.partnertax.ai/us-tx/stat/6.30 Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983. (e) A contract with an attorney that does not conform to the requirements of this section is void. Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 28, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 4, 28, eff. Aug. 29, 1983. SUBCHAPTER C. APPRAISAL REVIEW BOARD https://library.partnertax.ai/us-tx/stat/6.031 Acts 1981, 67th Leg., 1st C.S., p. 121, ch. 13, Sec. 16, eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 2, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 3, eff. Jan. 1, 1990. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1161 (S.B. 359 ), Sec. 2, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/6.032 Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.04, eff. October 12, 2023. Amended by: Acts 2025, 89th Leg., R.S., Ch. 442 (H.B. 3575 ), Sec. 2, eff. June 20, 2025. https://library.partnertax.ai/us-tx/stat/6.033 Acts 1985, 69th Leg., ch. 273, Sec. 1, eff. Aug. 26, 1985. Redesignated from Sec. 6.032 and amended by Acts 1987, 70th Leg., ch. 59, Sec. 5, eff. Sept. 1, 1987. Amended by: Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.05, eff. July 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.06, eff. July 1, 2024. https://library.partnertax.ai/us-tx/stat/6.034 Acts 1985, 69th Leg., ch. 601, Sec. 1, eff. June 14, 1985. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 4, eff. Sept. 1, 1987. Renumbered from Sec. 6.032 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(51), eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 3, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/6.035 Acts 1989, 71st Leg., ch. 796, Sec. 4, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 43, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995; Acts 2001, 77th Leg., ch. 1430, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 4, eff. June 14, 2013. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 16, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 3, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/6.036 Acts 1989, 71st Leg., ch. 796, Sec. 5, eff. Sept. 1, 1989. Amended by: Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.07, eff. July 1, 2024. https://library.partnertax.ai/us-tx/stat/6.037 Acts 1989, 71st Leg., ch. 1123, Sec. 4, eff. Jan. 1, 1990. Renumbered from Sec. 6.035 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(28), eff. Sept. 6, 1990. https://library.partnertax.ai/us-tx/stat/6.41 Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 29, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 11, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 597, Sec. 107, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 8, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 154, Sec. 1, eff. Aug. 28, 1995; Acts 1995, 74th Leg., ch. 299, Sec. 1, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 1039, https://library.partnertax.ai/us-tx/stat/6.42 Acts 1979, 66th Leg., p. 2232, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 7.1, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 515, Sec. 1, eff. June 12, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1294 (H.B. 2317 ), Sec. 2, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 23, eff. January 1, 2020. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.11, eff. July 1, 2024. https://library.partnertax.ai/us-tx/stat/6.43 Acts 1979, 66th Leg., p. 2232, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 5, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/6.051 Acts 1987, 70th Leg., ch. 55, Sec. 2, eff. Jan. 1, 1988. Amended by: Acts 2025, 89th Leg., R.S., Ch. 700 (S.B. 2073 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/6.052 Acts 1989, 71st Leg., ch. 796, Sec. 8, eff. Jan. 1, 1990. Amended by Acts 1991, 72nd Leg., ch. 371, Sec. 2, eff. Sept. 1, 1991. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1086 (H.B. 3038 ), Sec. 1, eff. September 1, 2007. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 7, eff. January 1, 2014. Acts 2021, 87th Leg., R.S., Ch. 354 (H.B. 2941 ), Sec. 1, eff. June 7, 2021. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 4, eff. June 15, 2021. Acts 2023, 88th Leg., R.S., Ch. 312 (H.B. 1285 ), https://library.partnertax.ai/us-tx/stat/6.053 Acts 2009, 81st Leg., R.S., Ch. 844 (S.B. 2148 ), Sec. 1, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/6.054 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 17, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 4, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/6.061 Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993. Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, Sec. 19, eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 3, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, Sec. 17, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993. https://library.partnertax.ai/us-tx/stat/6.062 Acts 1989, 71st Leg., ch. 796, Sec. 10, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/6.063 Acts 1987, 70th Leg., ch. 860, Sec. 2, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/6.155 Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 5, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/6.231 Acts 2013, 83rd Leg., R.S., Ch. 429 (S.B. 546 ), Sec. 1, eff. January 1, 2014. Amended by: Acts 2017, 85th Leg., R.S., Ch. 28 (S.B. 929 ), Sec. 1, eff. May 18, 2017. https://library.partnertax.ai/us-tx/stat/6.275 Acts 1987, 70th Leg., 2nd C.S., ch. 37, Sec. 1, eff. Oct. 20, 1987. https://library.partnertax.ai/us-tx/stat/6.0301 Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.03, eff. July 1, 2024. https://library.partnertax.ai/us-tx/stat/6.0302 Acts 2025, 89th Leg., R.S., Ch. 370 (H.B. 148 ), Sec. 2, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/6.411 Acts 2003, 78th Leg., ch. 950, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 12, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 3, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 9, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/6.412 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(4), eff. January 1, 2020. (f) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 632, Sec. 2, eff. June 14, 2013. Added by Acts 1989, 71st Leg., ch. 796, Sec. 12, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 45, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 691, Sec. 2, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 639, Sec. 2, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 354, https://library.partnertax.ai/us-tx/stat/6.413 Acts 1989, 71st Leg., ch. 796, Sec. 13, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/6.414 Acts 2011, 82nd Leg., R.S., Ch. 730 (H.B. 896 ), Sec. 1, eff. June 17, 2011. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 22, eff. September 1, 2020. https://library.partnertax.ai/us-tx/stat/6.425 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 24, eff. September 1, 2020. Amended by: Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 5.12, eff. July 1, 2024. https://library.partnertax.ai/us-tx/stat/6.0501 Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 6, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/11.01 Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 534, Sec. 2, eff. Jan. 1, 1990. Amended by: Acts 2017, 85th Leg., R.S., Ch. 893 (H.B. 3103 ), Sec. 1, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/11.02 Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22 ), Sec. 3(1), eff. September 1, 2025. (c) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22 ), Sec. 3(1), eff. January 1, 2026. Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part A, Sec. 1, eff. Jan. 1, 1985; Acts 1999, 76th Leg., ch. 62, Sec. 7.88, eff. Sept. 1, 1999. Amended by: Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22 ), https://library.partnertax.ai/us-tx/stat/11.11 Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 30, eff. Jan. 1, 1984; Acts 1983, 68th Leg., p. 4821, ch. 851, Sec. 5, eff. Aug. 29, 1983; Acts 1983, 68th Leg., p. 5419, ch. 1007, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 14, eff. Jan. 1, 1990; Acts 1989, 71st Leg., ch. 1021, Sec. 1, eff. Aug. 28, 1989; Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(31), eff. Sept. 6, 1990; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, https://library.partnertax.ai/us-tx/stat/11.12 Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan. 1, 1980. https://library.partnertax.ai/us-tx/stat/11.13 Acts 1979, 66th Leg., p. 2234, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 31, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4822, ch. 851, Sec. 6, eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 301, Sec. 1, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 547, Sec. 1, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 20, Sec. 18, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 20, Sec. 19(a), eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 391, https://library.partnertax.ai/us-tx/stat/11.14 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1987, 70th Leg., ch. 181, Sec. 1, eff. May 26, 1987; Acts 1989, 71st Leg., ch. 76, Sec. 1, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 391, Sec. 15, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.09, eff. May 31, 1993; Acts 2001, 77th Leg., ch. 521, Sec. 1, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 5, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1216 (H.B. 1928 ), https://library.partnertax.ai/us-tx/stat/11.15 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. https://library.partnertax.ai/us-tx/stat/11.16 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., p. 457, ch. 192, Sec. 1, eff. Jan. 1, 1982; Acts 1981, 67th Leg. p. 1487, ch. 388, Sec. 3, eff. Sept. 1, 1981; Acts 1999, 76th Leg., ch. 631, Sec. 2, eff. Jan. 1, 2000. Amended by: Acts 2015, 84th Leg., R.S., Ch. 88 (H.B. 275 ), Sec. 1, eff. January 1, 2016. https://library.partnertax.ai/us-tx/stat/11.17 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. https://library.partnertax.ai/us-tx/stat/11.18 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 33, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2207, ch. 412, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 960, Sec. 1, eff. Jan. 1, 1986; Acts 1987, 70th Leg., ch. 430, Sec. 1, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 407, Sec. 1, eff. Jan. 1, 1992; Acts 1993, 73rd Leg., ch. 360, Sec. 5, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 471, https://library.partnertax.ai/us-tx/stat/11.19 Acts 1979, 66th Leg., p. 2237, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 129, ch. 13, Sec. 34, eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec. 8, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 2, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 138, Sec. 2, eff. May 18, 1999; Acts 2003, 78th Leg., ch. 288, Sec. 1.03, eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, Sec. 2.03, eff. Jan. 1, 2006. https://library.partnertax.ai/us-tx/stat/11.20 Acts 1979, 66th Leg., p. 2238, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 129, ch. 13, Sec. 35, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 640, Sec. 1, eff. Jan. 1, 1988; Acts 1995, 74th Leg., ch. 458, Sec. 1, eff. June 9, 1995; Acts 1997, 75th Leg., ch. 1039, Sec. 9, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 3, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 138, Sec. 3, eff. May 18, 1999; Acts 2003, 78th Leg., ch. 123, https://library.partnertax.ai/us-tx/stat/1.01 Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/1.02 Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 117, ch. 13, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/1.03 Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 72, eff. Sept. 1, 1985. https://library.partnertax.ai/us-tx/stat/1.04 Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 2, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 984, Sec. 25, eff. June 19, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 1, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, Sec. 13, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 393, Sec. 1, eff. June 10, 1991; Acts 1991, 72nd Leg., ch. 843, Sec. 6, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 14, https://library.partnertax.ai/us-tx/stat/1.05 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/1.06 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/1.07 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4947, ch. 885, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 1, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 441, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 1, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843 ), https://library.partnertax.ai/us-tx/stat/1.08 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 2, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 779 (S.B. 1224 ), Sec. 1, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/1.09 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 984, Sec. 2; Acts 2003, 78th Leg., ch. 1173, Sec. 2, eff. Jan. 1, 2005. https://library.partnertax.ai/us-tx/stat/1.10 Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 3, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/1.11 Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 4, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 2, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 715 (H.B. 3439 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/1.12 Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 5, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 1, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 3, eff. June 15, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 46, eff. Jan. 1, 1998. Amended by: Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.01, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.02, eff. January 1, 2027. https://library.partnertax.ai/us-tx/stat/1.15 Acts 1983, 68th Leg., p. 5463, ch. 1028, Sec. 1, eff. Oct. 1, 1985. Renumbered from Sec. 1.13 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(50) eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/1.045 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 2, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/1.071 Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2025, 89th Leg., R.S., Ch. 301 (S.B. 402 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/1.072 Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/1.085 Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), Sec. 9(1), eff. January 1, 2024. (c) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), https://library.partnertax.ai/us-tx/stat/1.111 Acts 1987, 70th Leg., ch. 435, Sec. 1, eff. Jan. 1, 1988. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 2, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 981, Sec. 1, eff. Jan. 1, 1994; Acts 1993, 73rd Leg., ch. 1031, Sec. 1, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 349, Sec. 1, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 156 (H.B. 1203 ), Sec. 1, eff. May 26, 2009. Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030 ), https://library.partnertax.ai/us-tx/stat/5.01 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 6, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/5.03 Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 6, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 282 (H.B. 3786 ), Sec. 1, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/5.04 Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 7, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991. Amended by: Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447 ), Sec. 40, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/5.05 Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 8, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec. 6, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 3, eff. Sept. 1, 1991. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 4, eff. September 1, 2005. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 17.02, eff. September 28, 2011. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/5.06 Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1989, 71st Leg., ch. 384, Sec. 7, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 17.03, eff. September 28, 2011. Acts 2023, 88th Leg., R.S., Ch. 312 (H.B. 1285 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/5.07 Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093 ), https://library.partnertax.ai/us-tx/stat/5.08 Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 9, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/5.09 Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 10, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec. 8, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 5, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 66, eff. Jan. 8, 1992. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 17.04, eff. September 28, 2011. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/5.10 Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 11, eff. Jan. 1, 1984. Amended by Acts 1983, 68th Leg., p. 5404, ch. 1001, Sec. 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 2, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 384, Sec. 9, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 7, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 260, Sec. 44, eff. May 30, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8 ), Sec. 6, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/5.12 Acts 2009, 81st Leg., R.S., Ch. 288, https://library.partnertax.ai/us-tx/stat/5.13 Acts 1987, 70th Leg., ch. 860, Sec. 1, eff. Jan. 1, 1990. Redesignated from Sec. 5.12(c) to (i) and amended by Acts 1989, 71st Leg., ch. 384, Sec. 12, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 843, Sec. 11, eff. Sept. 1, 1991. Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8 ), Sec. 9, eff. January 1, 2010. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 15, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/5.14 Acts 1989, 71st Leg., ch. 384, Sec. 13, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 6, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/5.16 Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 7, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 66, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/5.041 Acts 1997, 75th Leg., ch. 691, Sec. 1, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1294 (H.B. 2317 ), Sec. 1, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 2, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 2, eff. January 1, 2014. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 7, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 283 (H.B. 3788 ), Sec. 1, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), https://library.partnertax.ai/us-tx/stat/5.042 Acts 2005, 79th Leg., Ch. 1111 (H.B. 2382 ), Sec. 2, eff. July 1, 2006. https://library.partnertax.ai/us-tx/stat/5.043 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 8, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/5.044 Acts 2025, 89th Leg., R.S., Ch. 370 (H.B. 148 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/5.061 Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/5.091 Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760 ), Sec. 3, eff. January 1, 2016. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 12, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/5.102 Acts 1991, 72nd Leg., ch. 843, Sec. 9, eff. Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 260, Sec. 46, eff. May 30, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 65, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1183, Sec. 5, eff. June 20, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8 ), Sec. 7, eff. January 1, 2010. Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170 ), Sec. 14.001, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 490 (H.B. 3384 ), https://library.partnertax.ai/us-tx/stat/5.103 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(4), eff. January 1, 2020. Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 3, eff. January 1, 2014. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(4), eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 1, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/5.104 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 14, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 2, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/6.01 Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 1, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/6.02 Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008. (d) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008. (e) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008. (f) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008. (g) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008. Acts 1979, 66th Leg., p. 2224, ch. 841, https://library.partnertax.ai/us-tx/stat/11.21 Acts 1979, 66th Leg., p. 2239, ch. 841, Sec. 1, eff. Jan. 1. 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 36, eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec. 10, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1293, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1411, Sec. 4, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 138, Sec. 4, eff. May 18, 1999; Acts 2003, 78th Leg., ch. 288, Sec. 1.05, eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, Sec. 2.05, eff. Jan. 1, 2006. https://library.partnertax.ai/us-tx/stat/11.22 Acts 1979, 66th Leg., p. 2240, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 18.002, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 1(b), eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/11.23 Acts 1979, 66th Leg., p. 2242, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 37, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 430, Sec. 2, eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 640, Sec. 5, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 162, Sec. 1, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 954, Sec. 2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 138, Sec. 5, eff. May 18, 1999; Acts 2001, 77th Leg., ch. 815, https://library.partnertax.ai/us-tx/stat/11.24 Acts 1979, 66th Leg., p. 2243, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1995, 74th Leg., ch. 109, Sec. 21, eff. Aug. 30, 1995. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 25, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809 ), Sec. 1, eff. June 20, 2025. https://library.partnertax.ai/us-tx/stat/11.25 Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/11.26 Acts 1979, 66th Leg., p. 2244, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 38, eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, Sec. 16, eff. Sept. 1, 1984; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 10, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 854, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 592, Sec. 2.02; Acts 1997, 75th Leg., ch. 1039, Sec. 11, 14; Acts 1997, 75th Leg., ch. 1059, https://library.partnertax.ai/us-tx/stat/11.27 Acts 1981, 67th Leg., 1st C.S., p. 130, ch. 13, Sec. 39, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 11, eff. Sept. 1, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 6, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/11.28 Acts 1981, 67th Leg., 1st C.S., p. 56, ch. 5, Sec. 7. Amended by Acts 1987, 70th Leg., ch. 191, Sec. 2, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/11.29 Acts 1987, 70th Leg., ch. 428, Sec. 1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-tx/stat/11.30 Acts 1991, 72nd Leg., ch. 306, Sec. 1, eff. Jan. 1, 1992. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.46, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 138, Sec. 6, eff. May 18, 1999; Acts 2003, 78th Leg., ch. 288, Sec. 1.07, eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, Sec. 2.07, eff. Jan. 1, 2006. https://library.partnertax.ai/us-tx/stat/11.31 Acts 1993, 73rd Leg., ch. 285, Sec. 1, eff. Jan. 1, 1994. Amended by Acts 2001, 77th Leg., ch. 881, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 4, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 943 (H.B. 3206 ), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 962 (H.B. 3544 ), Sec. 2, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 962 (H.B. 3544 ), Sec. 3, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1006 (H.B. 2280 ), https://library.partnertax.ai/us-tx/stat/11.32 Acts 1997, 75th Leg., ch. 1010, Sec. 5.11. Amended by Acts 2001, 77th Leg., ch. 966, Sec. 4.24, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1234, Sec. 38, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/11.33 Acts 2001, 77th Leg., ch. 961, Sec. 1, eff. Jan. 1, 2002. https://library.partnertax.ai/us-tx/stat/11.34 Acts 2009, 81st Leg., R.S., Ch. 464 (S.B. 252 ), Sec. 1, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/11.35 Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), Sec. 10(1), eff. June 16, 2021. (d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), Sec. 10(1), eff. June 16, 2021. (e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), https://library.partnertax.ai/us-tx/stat/11.36 Acts 2023, 88th Leg., R.S., Ch. 364 (S.B. 2289 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/11.37 Acts 2023, 88th Leg., R.S., Ch. 281 (S.B. 1145 ), Sec. 1, eff. January 1, 2024. Redesignated from Tax Code, Section 11.36 by Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 22.001(36), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/11.38 Acts 2025, 89th Leg., R.S., Ch. 371 (H.B. 247 ), Sec. 1, eff. January 1, 2026. SUBCHAPTER C. ADMINISTRATION OF EXEMPTIONS https://library.partnertax.ai/us-tx/stat/11.41 Acts 1979, 66th Leg., p. 2244, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 194, Sec. 2, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1039, Sec. 15, eff. Jan. 1, 1998. Amended by: Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 6, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/11.42 Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 2, eff. Aug. 31, 1987; Acts 1991, 72nd Leg., ch. 836, Sec. 6.1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 345, Sec. 2, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1039, Sec. 16, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 1, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1155, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, https://library.partnertax.ai/us-tx/stat/11.43 Acts 1979, 66th Leg., p. 2245, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 131, ch. 13, Sec. 40, 41, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 3442, ch. 574, Sec. 1, eff. Jan. 1, 1984; Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 8, eff. Aug. 29, 1983; Acts 1987, 70th Leg., ch. 428, Sec. 2, eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 791, Sec. 1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 76, Sec. 2, eff. Jan. 1, 1990; Acts 1990, 71st Leg., 6th C.S., ch. 8, https://library.partnertax.ai/us-tx/stat/11.44 Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 43, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 13, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/11.45 Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 44, eff. Jan. 1, 1982. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), Sec. 4, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 7, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/11.46 Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 45, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/11.47 Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 46, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/11.48 Acts 2003, 78th Leg., ch. 436, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1118 (H.B. 3532 ), Sec. 1, eff. September 1, 2015. Acts 2025, 89th Leg., R.S., Ch. 510 (S.B. 2068 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/11.49 Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/11.50 Acts 2021, 87th Leg., R.S., Ch. 598 (S.B. 1088 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/11.111 Acts 1991, 72nd Leg., ch. 762, Sec. 13, eff. Jan. 1, 1992. https://library.partnertax.ai/us-tx/stat/11.131 Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 1(a), eff. June 19, 2009. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516 ), Sec. 1, eff. January 1, 2012. Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516 ), Sec. 2, eff. January 1, 2012. Acts 2015, 84th Leg., R.S., Ch. 702 (H.B. 992 ), Sec. 1, eff. January 1, 2016. Acts 2021, 87th Leg., R.S., Ch. 853 (S.B. 794 ), Sec. 1, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/11.132 Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), Sec. 1, eff. January 1, 2014. Amended by: Acts 2017, 85th Leg., R.S., Ch. 1131 (H.B. 150 ), Sec. 1, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/11.133 Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163 ), Sec. 1, eff. January 1, 2014. Redesignated from Tax Code, Section 11.132 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.001(44), eff. September 1, 2015. Amended by: Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611 ), Sec. 1, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611 ), Sec. 2, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/11.134 Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15 ), Sec. 1, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/11.135 Acts 2009, 81st Leg., R.S., Ch. 359 (H.B. 1257 ), Sec. 1(a), eff. June 19, 2009. Added by Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770 ), Sec. 2, eff. January 1, 2010. Amended by: Acts 2019, 86th Leg., R.S., Ch. 422 (S.B. 443 ), Sec. 1, eff. June 4, 2019. https://library.partnertax.ai/us-tx/stat/11.136 Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/11.141 Acts 2019, 86th Leg., R.S., Ch. 459 (H.B. 2859 ), Sec. 1, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/11.145 Acts 1995, 74th Leg., ch. 296, Sec. 1, eff. Jan. 1, 1996. Amended by: Acts 2021, 87th Leg., R.S., Ch. 400 (S.B. 1449 ), Sec. 1, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 400 (S.B. 1449 ), Sec. 2, eff. January 1, 2022. Acts 2025, 89th Leg., R.S., Ch. 334 (H.B. 9 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/11.161 Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 32, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 7, eff. Aug. 29, 1983; Acts 1991, 72nd Leg., ch. 16, Sec. 17.01, eff. Aug. 26, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 3, eff. Jan. 1, 2000. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 6, eff. January 1, 2006. Acts 2019, 86th Leg., R.S., Ch. 370 (H.B. 1526 ), Sec. 1, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/11.162 Acts 2025, 89th Leg., R.S., Ch. 120 (H.B. 1399 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/11.181 Acts 1993, 73rd Leg., ch. 345, Sec. 1, eff. Jan. 1, 1994. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1137 (H.B. 2555 ), Sec. 1, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1309 (H.B. 3133 ), Sec. 1, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/11.182 Acts 1997, 75th Leg., ch. 715, Sec. 2, eff. Jan. 1, 1998. Amended by Acts 2001, 77th Leg., ch. 842, Sec. 2, 4, eff. June 14, 2001; Acts 2001, 77th Leg., ch. 1191, Sec. 1, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 1156, Sec. 1, 2, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1275, Sec. 2(120), eff. Sept. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 505 (S.B. 426 ), Sec. 1, eff. June 16, 2007. Acts 2013, 83rd Leg., R.S., Ch. 399 (S.B. 193 ), Sec. 1, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/11.183 Acts 1999, 76th Leg., ch. 675, Sec. 1, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/11.184 Acts 2009, 81st Leg., R.S., Ch. 1137, https://library.partnertax.ai/us-tx/stat/11.185 Acts 2001, 77th Leg., ch. 1367, Sec. 2.14, eff. Sept. 1, 2002. Renumbered from Tax Code Sec. 11.184 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(121), eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/11.201 Acts 2003, 78th Leg., ch. 1052, Sec. 2, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/11.211 Acts 2021, 87th Leg., R.S., Ch. 916 (H.B. 3610 ), Sec. 4, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/11.231 Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770 ), Sec. 3, eff. January 1, 2010. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 20(a), eff. January 1, 2016. https://library.partnertax.ai/us-tx/stat/11.251 Acts 1989, 71st Leg., ch. 534, Sec. 1. Amended by Acts 1991, 72nd Leg., ch. 504, Sec. 1, eff. June 13, 1991; Acts 1993, 73rd Leg., ch. 779, Sec. 1, eff. Jan. 1, 1994; Acts 2001, 77th Leg., ch. 125, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1402 (H.B. 3121 ), Sec. 1, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/11.252 Acts 2003, 78th Leg., ch. 866, https://library.partnertax.ai/us-tx/stat/11.253 Acts 2007, 80th Leg., R.S., Ch. 830 (H.B. 621 ), Sec. 1, eff. January 1, 2008. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 48.01, eff. January 1, 2012. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 48.02, eff. October 1, 2011. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 7, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/11.254 Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022 ), Sec. 1. Renumbered from Tax Code, Section 11.253 by Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814 ), Sec. 2, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/11.261 Acts 2003, 78th Leg., ch. 396, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 359 (H.B. 1257 ), Sec. 1(c), eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770 ), Sec. 5, eff. January 1, 2010. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/11.271 Acts 1987, 70th Leg., ch. 805, Sec. 1, eff. Jan. 1, 1988. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 942 (H.B. 1712 ), Sec. 1, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/11.311 Acts 2015, 84th Leg., R.S., Ch. 1244 , https://library.partnertax.ai/us-tx/stat/11.315 Acts 2013, 83rd Leg., R.S., Ch. 1030 (H.B. 2712 ), Sec. 1, eff. January 1, 2014. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 218, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/11.351 Acts 2025, 89th Leg., R.S., Ch. 972 (S.B. 467 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/11.421 Acts 1987, 70th Leg., ch. 640, Sec. 3, eff. Aug. 31, 1987. Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997. https://library.partnertax.ai/us-tx/stat/11.422 Acts 1991, 72nd Leg., ch. 836, Sec. 6.2, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997. https://library.partnertax.ai/us-tx/stat/11.423 Acts 1997, 75th Leg., ch. 1039, Sec. 18, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 6, eff. June 20, 1997. https://library.partnertax.ai/us-tx/stat/11.424 Acts 1997, 75th Leg., ch. 1039, Sec. 18, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 6, eff. June 20, 1997. https://library.partnertax.ai/us-tx/stat/11.431 Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 42, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 650, Sec. 1, eff. June 20, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 1(d), eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516 ), Sec. 3, eff. January 1, 2012. Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), Sec. 4, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163 ), https://library.partnertax.ai/us-tx/stat/11.432 Acts 1985, 69th Leg., ch. 846, Sec. 14, eff. Sept. 1, 1985. Amended by Acts 1989, 71st Leg., ch. 1039, Sec. 4.02, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 274, Sec. 12, eff. Aug. 30, 1993; Acts 2003, 78th Leg., ch. 338, Sec. 44, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 863 (H.B. 1460 ), Sec. 70, eff. January 1, 2008. Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252 ), Sec. 2(a), eff. January 1, 2012. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019 ), Sec. 80, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/11.433 Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 817, Sec. 4, eff. September 1, 1999. Added by Acts 1990, 71st Leg., 6th C.S., ch. 8, Sec. 1, eff. Sept. 6, 1990. Amended by Acts 1993, 73rd Leg., ch. 971, Sec. 1, eff. June 19, 1993; Acts 1997, 75th Leg., ch. 170, Sec. 1, eff. May 21, 1997; Acts 1999, 76th Leg., ch. 449, Sec. 1, 5, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 817, Sec. 4, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/11.434 Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999. Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.3, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1411, Sec. 7, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 449, Sec. 2, 5, eff. June 18, 1999. https://library.partnertax.ai/us-tx/stat/11.435 Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999. Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.4, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 170, Sec. 2, eff. May 21, 1997; Acts 1999, 76th Leg., ch. 449, Sec. 3, 5, eff. June 18, 1999. https://library.partnertax.ai/us-tx/stat/11.436 Acts 1993, 73rd Leg., ch. 345, Sec. 3, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 715, Sec. 3, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 842, Sec. 3, eff. June 14, 2001; Acts 2003, 78th Leg., ch. 1156, Sec. 4, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/11.437 Acts 1993, 73rd Leg., ch. 779, Sec. 3, eff. Jan. 1, 1994. Renumbered from Tax Code Sec. 11.436 by Acts 1995, 74th Leg., ch. 76, Sec. 17.01(45), eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/11.438 Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999. Added by Acts 1997, 75th Leg., ch. 1328, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 449, Sec. 4, 5, eff. June 18, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 494 (S.B. 798 ), Sec. 2, eff. January 1, 2010. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 4, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/11.439 Acts 2001, 77th Leg., ch. 213, Sec. 2, eff. Sept. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 7, eff. September 1, 2005. Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626 ), Sec. 2, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 3, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611 ), Sec. 4, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611 ), Sec. 5, eff. January 1, 2022. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), https://library.partnertax.ai/us-tx/stat/11.1801 Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 33, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2207, ch. 412, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 960, Sec. 1, eff. Jan. 1, 1986; Acts 1987, 70th Leg., ch. 430, Sec. 1, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 407, Sec. 1, eff. Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 360, Sec. 5, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 471, https://library.partnertax.ai/us-tx/stat/11.1825 Acts 2003, 78th Leg., ch. 1156, Sec. 3, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1264 (H.B. 3191 ), Sec. 1, eff. January 1, 2008. Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702 ), Sec. 114, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1309 (H.B. 3133 ), Sec. 2, eff. June 17, 2011. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 217, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 886 (H.B. 4645 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/11.1826 Acts 2003, 78th Leg., ch. 1156, Sec. 3, eff. Jan. 1, 2004. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 399 (S.B. 193 ), Sec. 2, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/11.1827 Acts 2011, 82nd Leg., R.S., Ch. 383 (S.B. 402 ), Sec. 2, eff. January 1, 2012. https://library.partnertax.ai/us-tx/stat/11.4391 Acts 2001, 77th Leg., ch. 125, Sec. 3, eff. Sept. 1, 2002. Renumbered from Tax Code Sec. 11.439 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(122), eff. Sept. 1, 2003. Amended by: Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228 ), Sec. 1, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 26, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352 ), Sec. 2, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/21.01 Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.089, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/21.02 Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 2, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 534, Sec. 5, eff. Aug. 28, 1989; Acts 1993, 73rd Leg., ch. 347, Sec. 4.11, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.75, eff. Sept. 1, 1997. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 8, eff. September 1, 2005. Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), https://library.partnertax.ai/us-tx/stat/21.03 Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 14, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/21.04 Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 9, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/21.05 Acts 1989, 71st Leg., ch. 534, Sec. 6, eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/21.09 Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 10, eff. June 14, 2013. Amended by: Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228 ), Sec. 2, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 785 (H.B. 1815 ), Sec. 1, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352 ), Sec. 3, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/21.10 Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 10, eff. June 14, 2013. Amended by: Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352 ), Sec. 4, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/21.021 Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 3, eff. Jan. 1, 1984. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 8, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/21.031 Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 3, eff. Jan. 1, 1984. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 15, eff. Sept. 1, 1991; Acts 2001, 77th Leg., ch. 117, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 9, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/21.055 Acts 1999, 76th Leg., ch. 970, Sec. 1, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 7, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/22.01 Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 48, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec. 4, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1173, Sec. 3, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(b), eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 941 (H.B. 809 ), Sec. 1, eff. January 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264 ), https://library.partnertax.ai/us-tx/stat/22.02 Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/22.03 Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 49, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 315, Sec. 1, 2, eff. Jan. 1, 1986. https://library.partnertax.ai/us-tx/stat/22.04 Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 50, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec. 5, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(c), eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 9, eff. September 1, 2005. Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.02, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/22.05 Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/22.07 Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 52, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 5, eff. Jan. 1, 2004. SUBCHAPTER B. REQUIREMENTS AND PROCEDURES https://library.partnertax.ai/us-tx/stat/22.21 Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 17, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/22.22 Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/22.23 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/22.24 Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 54, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 18, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 463, Sec. 1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 1173, Sec. 7, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264 ), https://library.partnertax.ai/us-tx/stat/22.25 Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 55, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/22.26 Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/22.27 Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 136, ch. 13, Sec. 56, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 148, Sec. 1, eff. Sept. 1, 1985; Acts 1991, 72nd Leg., ch. 836, Sec. 1.1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 19, 20, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, Sec. 2, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1430, https://library.partnertax.ai/us-tx/stat/22.28 Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951 ), Sec. 2, eff. January 1, 2026. Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 4, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533 ), Sec. 2, eff. June 17, 2011. Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951 ), Sec. 1, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/22.29 Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/22.30 Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533 ), Sec. 2, eff. June 17, 2011. SUBCHAPTER C. OTHER REPORTS https://library.partnertax.ai/us-tx/stat/22.41 Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/23.01 Acts 1979, 66th Leg., p. 2252, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 823, Sec. 5, eff. Jan. 1, 1986; Acts 1997, 75th Leg., ch. 1039, Sec. 21, eff. Jan. 1, 1998. Amended by: Acts 2009, 81st Leg., R.S., Ch. 619 (H.B. 1038 ), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 2, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303 ), https://library.partnertax.ai/us-tx/stat/23.03 Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002. Amended by: Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5 ), Sec. 5, eff. January 1, 2024. SUBCHAPTER B. SPECIAL APPRAISAL PROVISIONS https://library.partnertax.ai/us-tx/stat/23.011 Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/23.11 Acts 1995, 74th Leg., ch. 517, Sec. 3, eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/23.012 Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998. Amended by Acts 2003, 78th Leg., ch. 548, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/23.12 Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 137, ch. 13, Sec. 58, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 590, Sec. 1, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 16, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 672, Sec. 1, 2, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 836, Sec. 1, 2, eff. Jan. 1, 1996; Acts 1995, 74th Leg., ch. 945, Sec. 1, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/23.013 Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 2, eff. Jan. 1, 2000. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 2, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 611 (S.B. 1256 ), Sec. 1, eff. January 1, 2014. Acts 2021, 87th Leg., R.S., Ch. 1035 (H.B. 3971 ), Sec. 1, eff. January 1, 2022. Acts 2025, 89th Leg., R.S., Ch. 371 (H.B. 247 ), Sec. 3, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/23.13 Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.014 Acts 2003, 78th Leg., ch. 548, Sec. 2, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 2, eff. January 1, 2010. Acts 2021, 87th Leg., R.S., Ch. 701 (H.B. 2535 ), Sec. 1, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/23.14 Acts 1993, 73rd Leg., ch. 403, Sec. 1, eff. Aug. 30, 1993. https://library.partnertax.ai/us-tx/stat/23.17 Acts 1979, 66th Leg., p. 2253, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.18 Acts 1981, 67th Leg., 1st C.S., p. 138, ch. 13, Sec. 59, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.19 Acts 1987, 70th Leg., ch. 547, Sec. 2, eff. Jan. 1, 1988. Amended by Acts 2003, 78th Leg., ch. 396, Sec. 2, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/23.20 Acts 1989, 71st Leg., ch. 796, Sec. 17, eff. June 15, 1989; Acts 1989, 71st Leg., ch. 1235, Sec. 1, eff. June 16, 1989. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 11.281, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 165, Sec. 22(68), eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 700, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/23.21 Acts 1997, 75th Leg., ch. 980, Sec. 53, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 16.04, eff. Sept. 1, 1999. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 383 (S.B. 402 ), Sec. 4, eff. January 1, 2012. Acts 2011, 82nd Leg., R.S., Ch. 1309 (H.B. 3133 ), Sec. 3, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 22.001(41), eff. September 1, 2013. Acts 2021, 87th Leg., R.S., Ch. 1020 (S.B. 113 ), Sec. 2, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.22 Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998. Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/23.23 Acts 1997, 75th Leg., ch. 1039, Sec. 47, eff. Jan. 1, 1998. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 9, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1355 (H.B. 438 ), Sec. 1, eff. January 1, 2008. Acts 2009, 81st Leg., R.S., Ch. 359 (H.B. 1257 ), Sec. 1(d), eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1417 (H.B. 770 ), Sec. 8, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 15, eff. January 1, 2014. Acts 2019, 86th Leg., R.S., Ch. 24 (S.B. 812 ), https://library.partnertax.ai/us-tx/stat/23.24 Acts 1999, 76th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 2, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/23.25 Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630 ), Sec. 1, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/23.26 Acts 2013, 83rd Leg., R.S., Ch. 687 (H.B. 2500 ), Sec. 1, eff. January 1, 2014. SUBCHAPTER C. LAND DESIGNATED FOR AGRICULTURAL USE https://library.partnertax.ai/us-tx/stat/23.41 Acts 1999, 76th Leg., ch. 574, https://library.partnertax.ai/us-tx/stat/23.42 Acts 2019, 86th Leg., R.S., Ch. 12 (H.B. 1254 ), https://library.partnertax.ai/us-tx/stat/23.43 Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 139, ch. 13, Sec. 61, 62, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 22, eff. Sept. 1, 1991. Amended by: Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464 ), Sec. 2, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/23.44 Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 64, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 8, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.45 Acts 1979, 66th Leg., p. 2256, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 141, ch. 13, Sec. 65, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 23, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/23.46 Acts 1979, 66th Leg., p. 2256, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 141, ch. 13, Sec. 66, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4147, ch. 652, Sec. 1, eff. June 19, 1983; Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 11, eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 18, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 345, Sec. 4, eff. Sept. 1, 1997. Amended by: Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464 ), https://library.partnertax.ai/us-tx/stat/23.47 Acts 1995, 74th Leg., ch. 82, Sec. 1, eff. May 11, 1995. https://library.partnertax.ai/us-tx/stat/26.12 Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993. Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 39, Sec. 1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 29, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 21, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993. https://library.partnertax.ai/us-tx/stat/26.013 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 34, eff. January 1, 2020. Amended by: Acts 2023, 88th Leg., R.S., Ch. 928 (S.B. 2350 ), Sec. 1, eff. June 18, 2023. Acts 2023, 88th Leg., R.S., Ch. 1168 (S.B. 1999 ), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1168 (S.B. 1999 ), Sec. 2, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/26.13 Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/26.14 Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/26.15 Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.13 (h) The assessor for a school district shall correct the tax roll for the district for the 2025 tax year to reflect the results of the election to approve the constitutional amendment proposed by S.J.R. 2, 89th Legislature, Regular Session, 2025. This subsection expires December 31, 2026. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), https://library.partnertax.ai/us-tx/stat/26.16 Acts 2011, 82nd Leg., R.S., Ch. 803 (H.B. 2338 ), Sec. 1, eff. September 1, 2011. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 55, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 56, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093 ), Sec. 5, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/26.17 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 57, eff. January 1, 2020. Amended by: Acts 2023, 88th Leg., R.S., Ch. 224 (H.B. 796 ), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1123 (H.B. 3273 ), Sec. 4, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1128 (H.B. 4456 ), Sec. 4, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 53 (S.B. 1106 ), Sec. 5, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093 ), Sec. 6, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/26.18 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 57, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.041 Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), https://library.partnertax.ai/us-tx/stat/26.042 Acts 2025, 89th Leg., R.S., Ch. 209 (H.B. 30 ), https://library.partnertax.ai/us-tx/stat/26.043 Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 35, eff. Jan. 1, 1987. Amended by Acts 1987, 70th Leg., ch. 947, Sec. 6, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., ch. 736, Sec. 1, eff. June 15, 1991; Acts 1997, 75th Leg., ch. 165, Sec. 29.05, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 38, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 39, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.044 Acts 1991, 72nd Leg., 2nd C.S., ch. 10, Sec. 11.10, eff. Aug. 29, 1991. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 25.153, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 40, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 41, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.045 Acts 1993, 73rd Leg., ch. 285, Sec. 4, eff. Aug. 30, 1993. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 5, eff. September 1, 2007. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 44, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 45, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.051 Acts 1989, 71st Leg., ch. 2, Sec. 14.01(a), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/26.052 Acts 1999, 76th Leg., ch. 255, Sec. 1, eff. May 28, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 47, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723 ), Sec. 4, eff. June 3, 2021. https://library.partnertax.ai/us-tx/stat/26.061 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 49, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723 ), Sec. 6, eff. June 3, 2021. https://library.partnertax.ai/us-tx/stat/26.062 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 49, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.063 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 49, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 28 (H.B. 2429 ), Sec. 1, eff. May 15, 2021. https://library.partnertax.ai/us-tx/stat/26.065 Acts 1999, 76th Leg., ch. 1358, Sec. 5, eff. Jan. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1368 (S.B. 18 ), Sec. 3, eff. June 18, 2005. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 50, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.075 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 52, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.081 Acts 1989, 71st Leg., ch. 319, Sec. 1, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/26.085 Acts 1983, 68th Leg., p. 5374, ch. 987, Sec. 2, eff. June 19, 1983. Amended by Acts 1993, 73rd Leg., ch. 728, Sec. 86, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.78, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/26.111 Acts 1993, 73rd Leg., ch. 345, Sec. 4, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 715, Sec. 4, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/26.112 Acts 1997, 75th Leg., ch. 1039, Sec. 31, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 6, eff. June 19, 1997. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 8, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1061, Sec. 2, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 411, Sec. 6, eff. Jan. 1, 2004. Amended by: Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 4, eff. September 1, 2019. Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508 ), Sec. 5, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/26.113 Acts 1997, 75th Leg., ch. 1039, Sec. 31, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1155, Sec. 3, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 9, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/26.135 Acts 1989, 71st Leg., ch. 813, Sec. 6.11, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/26.175 Acts 2021, 87th Leg., R.S., Ch. 209 (H.B. 2723 ), Sec. 7, eff. June 3, 2021. https://library.partnertax.ai/us-tx/stat/26.0441 Acts 1999, 76th Leg., ch. 1377, Sec. 1.27, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 42, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.0442 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 43, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 477 (H.B. 295 ), Sec. 4, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/26.0443 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 43, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/26.0444 Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900 ), Sec. 3.01, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/26.0501 Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900 ), Sec. 3.01, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/26.1115 Acts 2021, 87th Leg., 2nd C.S., Ch. 12 (S.B. 8 ), Sec. 4, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/26.1125 Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201 ), Sec. 3, eff. January 1, 2012. Amended by: Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/26.1127 Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), Sec. 6, eff. January 1, 2014. Amended by: Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 6, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/31.01 Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), https://library.partnertax.ai/us-tx/stat/31.02 Acts 2003, 78th Leg., ch. 129, Sec. 2. Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 381, Sec. 1, eff. Aug. 26, 1991; Acts 2003, 78th Leg., ch. 129, Sec. 1, 2, eff. May 27, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 9, eff. June 15, 2015. Acts 2019, 86th Leg., R.S., Ch. 788 (H.B. 1883 ), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/31.03 Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 123, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 20, eff. Aug. 29, 1983; Acts 1983, 68th Leg., p. 4875, ch. 862, Sec. 1, eff. Sept. 1, 1983. Amended by: Acts 2007, 80th Leg., R.S., Ch. 395 (S.B. 796 ), Sec. 1, eff. June 15, 2007. Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702 ), Sec. 115, eff. September 1, 2011. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), https://library.partnertax.ai/us-tx/stat/31.04 Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983; Acts 1985, 69th Leg., ch. 753, Sec. 1, eff. June 14, 1985; Acts 2003, 78th Leg., ch. 151, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2025, 89th Leg., R.S., Ch. 252 (H.B. 2742 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/31.05 Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 124, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983; Acts 1983, 68th Leg., pp. 4875, 4876, ch. 862, Sec. 2, 3, eff. Sept. 1, 1983. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 9, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 999 (H.B. 2169 ), Sec. 1, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/31.06 Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 125, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 737, Sec. 1, eff. Aug. 28, 1989; Acts 1993, 73rd Leg., ch. 697, Sec. 1, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 606, Sec. 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 529, Sec. 2, eff. June 11, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646 ), https://library.partnertax.ai/us-tx/stat/31.07 Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 21, eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 493, Sec. 1, eff. June 12, 1985; Acts 1989, 71st Leg., ch. 745, Sec. 2, eff. Sept. 1, 1989. Amended by Acts 1993, 73rd Leg., ch. 539, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/31.08 Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 662, ch. 149, Sec. 1, eff. Sept. 1, 1983; Acts 1987, 70th Leg., ch. 105, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2005, 79th Leg., Ch. 846 (S.B. 898 ), Sec. 2, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 11, eff. September 1, 2005. Acts 2025, 89th Leg., R.S., Ch. 237 (S.B. 2173 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/31.10 Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 5462, ch. 1027, Sec. 1, eff. Aug. 29, 1983; Acts 1987, 70th Leg., ch. 488, Sec. 1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-tx/stat/31.11 Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), https://library.partnertax.ai/us-tx/stat/31.12 Acts 1987, 70th Leg., ch. 112, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 30, eff. June 15, 1989; Acts 1999, 76th Leg., ch. 915, Sec. 2, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, Sec. 3, eff. Jan. 1, 2002; Acts 2001, 77th Leg., ch. 1430, Sec. 10, eff. Sept. 1, 2001. Amended by: Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242 ), Sec. 4, eff. June 12, 2017. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/31.031 Acts 2015, 84th Leg., R.S., Ch. 226 , Sec. 6, eff. September 1, 2015. Added by Acts 1989, 71st Leg., ch. 746, Sec. 1, eff. Sept. 1, 1990. Amended by Acts 1993, 73rd Leg., ch. 171, Sec. 1, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 510, Sec. 1, eff. Aug. 28, 1995. Amended by: Acts 2005, 79th Leg., Ch. 1274 (H.B. 2254 ), Sec. 1, eff. September 1, 2005. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 36.01, eff. January 1, 2012. Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), https://library.partnertax.ai/us-tx/stat/31.032 Acts 2015, 84th Leg., R.S., Ch. 226 , https://library.partnertax.ai/us-tx/stat/31.033 Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742 ), Sec. 4, eff. June 7, 2021. https://library.partnertax.ai/us-tx/stat/31.035 Acts 1999, 76th Leg., ch. 637, Sec. 1, eff. Aug. 30, 1999. https://library.partnertax.ai/us-tx/stat/31.036 Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30, 1999. https://library.partnertax.ai/us-tx/stat/31.037 Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30, 1999. https://library.partnertax.ai/us-tx/stat/31.061 Acts 1997, 75th Leg., ch. 1111, Sec. 8, eff. Sept. 1, 1997. Added by Acts 1993, 73rd Leg., ch. 697, Sec. 2, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1111, Sec. 1, 8, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/31.071 Acts 1987, 70th Leg., ch. 999, Sec. 1, eff. Aug. 31, 1987. Amended by: Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 6, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/31.072 Acts 1989, 71st Leg., ch. 737, Sec. 2, eff. Aug. 28, 1989. Amended by: Acts 2005, 79th Leg., Ch. 85 (S.B. 580 ), Sec. 1, eff. May 17, 2005. Acts 2007, 80th Leg., R.S., Ch. 863 (H.B. 1460 ), Sec. 71, eff. January 1, 2008. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 7, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/31.073 Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 10, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/31.075 Acts 1987, 70th Leg., ch. 52, Sec. 1, eff. May 6, 1987. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.5, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 48, eff. Sept. 1, 1991. Amended by: Acts 2005, 79th Leg., Ch. 1154 (H.B. 3101 ), Sec. 2, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/31.081 Acts 1999, 76th Leg., ch. 1481, Sec. 10, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/31.111 Acts 2001, 77th Leg., ch. 673, Sec. 2, eff. Jan. 1, 2002 and by Acts 2001, 77th Leg., ch. 1430, Sec. 9, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/31.112 Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242 ), Sec. 3, eff. June 12, 2017. Amended by: Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 9, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/31.115 Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995. https://library.partnertax.ai/us-tx/stat/32.01 Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 22, eff. Aug. 29, 1983; Acts 1993, 73rd Leg., ch. 1031, Sec. 3, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 1481, Sec. 11, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/32.02 Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/32.03 Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 846, Sec. 16, eff. Sept. 1, 1985; Acts 1991, 72nd Leg., ch. 617, Sec. 12, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 836, Sec. 5.2, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 978, Sec. 22, eff. Sept. 1, 1995; Acts 2001, 77th Leg., ch. 988, Sec. 3, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 338, Sec. 47, eff. Jan. 1, 2004. Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438 ), https://library.partnertax.ai/us-tx/stat/23.1243 Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476 ), Sec. 4, eff. January 1, 2012. https://library.partnertax.ai/us-tx/stat/23.9801 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/23.9802 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. Amended by: Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409 ), Sec. 3, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/23.9803 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/23.9804 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/23.9805 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 13, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.9806 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/23.9807 Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000. Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833 ), Sec. 7, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/23.9808 Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409 ), Sec. 4, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/24.31 Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 88, eff. Aug. 14, 1981. https://library.partnertax.ai/us-tx/stat/24.32 Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 89, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 36, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 464, Sec. 2, eff. Jan. 1, 1994. https://library.partnertax.ai/us-tx/stat/24.33 Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 90, eff. Aug. 14, 1981. https://library.partnertax.ai/us-tx/stat/24.34 Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 91, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 37, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/24.35 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 92, eff. Aug. 14, 1981. https://library.partnertax.ai/us-tx/stat/24.36 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 93, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/24.37 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/24.38 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983; Acts. 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991. Amended by: Acts 2009, 81st Leg., R.S., Ch. 908 (H.B. 1309 ), Sec. 1, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/24.39 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 94, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/24.40 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 95, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 39, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/24.365 Acts 2001, 77th Leg., ch. 268, Sec. 2, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/25.01 Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 96, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533 ), Sec. 5, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/25.02 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, Sec. 98, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 41, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 6, eff. Sept. 1, 1999. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 10, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/25.03 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993. https://library.partnertax.ai/us-tx/stat/25.04 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.05 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.06 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 579, Sec. 9, eff. Jan. 1, 1996; Acts 1999, 76th Leg., ch. 1481, Sec. 6, eff. Jan. 1, 2000. Amended by: Acts 2005, 79th Leg., Ch. 281 (H.B. 2702 ), Sec. 2.96, eff. June 14, 2005. Acts 2011, 82nd Leg., R.S., Ch. 259 (H.B. 1201 ), Sec. 2, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/25.07 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2615, ch. 700, Sec. 1, eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, Sec. 99, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 534, Sec. 7, eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 582, Sec. 18, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 763, Sec. 2, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 829, Sec. 1, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1127, https://library.partnertax.ai/us-tx/stat/25.08 Acts 1979, 66th Leg., p. 2271, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, Sec. 100, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 338, Sec. 45, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252 ), Sec. 2(b), eff. January 1, 2012. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019 ), Sec. 83, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/25.09 Acts 1979, 66th Leg., p. 2271, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, Sec. 101, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.10 Acts 1979, 66th Leg., p. 2272, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, Sec. 102, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.011 Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 97, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 40, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/25.11 Acts 1979, 66th Leg., p. 2272, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, Sec. 103, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.12 Acts 1989, 71st Leg., ch. 796, https://library.partnertax.ai/us-tx/stat/25.13 Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.16 Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, Sec. 105, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.17 Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010 ), Sec. 2, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/25.18 Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, Sec. 106, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 23, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 10, eff. September 1, 2005. Acts 2025, 89th Leg., R.S., Ch. 1170 (S.B. 973 ), Sec. 2, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/25.19 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), https://library.partnertax.ai/us-tx/stat/25.20 Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 108, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 2, eff. June 7, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 25, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/25.21 Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 109, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 367, Sec. 1, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 1.2, eff. Sept. 1, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 453 (H.B. 1090 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/25.22 Acts 1979, 66th Leg., p. 2275, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, Sec. 2, eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 110, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 3, eff. June 7, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 26, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 631, Sec. 7, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/25.23 Acts 1979, 66th Leg., p. 2275, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 111, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, Sec. 2, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, Sec. 27, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 1.3, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 43, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1199, https://library.partnertax.ai/us-tx/stat/25.24 Acts 1979, 66th Leg., p. 2276, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 112, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/25.025 Acts 2001, 77th Leg., ch. 119, Sec. 4, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 703, Sec. 1, eff. June 20, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 594 (H.B. 41 ), Sec. 11, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 621 (H.B. 455 ), Sec. 3, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 851 (H.B. 1141 ), Sec. 1, eff. June 15, 2007. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 22.003, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 465 (S.B. 281 ), https://library.partnertax.ai/us-tx/stat/25.25 Acts 1979, 66th Leg., p. 2276, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, Sec. 113, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 826, Sec. 1, eff. June 15, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 28, eff. Jan. 1, 1990; Acts 1989, 71st Leg., ch. 829, Sec. 1, eff. June 14, 1989; Acts 1991, 72nd Leg., ch. 367, Sec. 2, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 393, Sec. 2, eff. June 10, 1991; Acts 1993, 73rd Leg., ch. 347, https://library.partnertax.ai/us-tx/stat/25.026 Acts 2001, 77th Leg., ch. 119, Sec. 5, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1008 (H.B. 2329 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/25.26 Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 7, eff. September 1, 2011. Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220 ), Sec. 2, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/25.027 Acts 2005, 79th Leg., Ch. 29 (S.B. 541 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2015, 84th Leg., R.S., Ch. 337 (H.B. 394 ), Sec. 1, eff. September 1, 2015. Acts 2025, 89th Leg., R.S., Ch. 1170 (S.B. 973 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/25.135 Acts 1993, 73rd Leg., ch. 854, Sec. 3, eff. Jan. 1, 1994. https://library.partnertax.ai/us-tx/stat/25.192 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 30, eff. January 1, 2020. Amended by: Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), Sec. 4, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/25.193 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 30, eff. January 1, 2020. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 14, eff. September 1, 2021. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), Sec. 5, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/25.195 Acts 1983, 68th Leg., p. 5079, ch. 920, Sec. 1, eff. Aug. 29, 1983. Amended by Acts 1987, 70th Leg., ch. 38, Sec. 1, eff. April 29, 1987; Acts 1997, 75th Leg., ch. 1039, Sec. 25, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 268, Sec. 3, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 372, Sec. 1, eff. May 26, 2001. Amended by: Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), Sec. 6, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/26.01 Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), https://library.partnertax.ai/us-tx/stat/26.02 Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/26.03 Acts 2001, 77th Leg., ch. 503, Sec. 1, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 150, Sec. 1, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 426, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2025, 89th Leg., R.S., Ch. 181 (S.B. 1023 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/26.04 Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), Sec. 2.10 (a-1) On receipt of the appraisal roll for the 2025 tax year, the assessor for a school district shall determine the total taxable value of property taxable by the district and the taxable value of new property as if the changes in law made by S.B. 4, Acts of the 89th Legislature, Regular Session, 2025, were in effect for that tax year. This subsection expires December 31, 2026. Text of subsection as added by Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23 ), https://library.partnertax.ai/us-tx/stat/26.05 Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 164, ch. 13, Sec. 117, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 657, Sec. 3, eff. June 14, 1985; Acts 1987, 70th Leg., ch. 699, Sec. 2, eff. June 19, 1987; Acts 1987, 70th Leg., ch. 947, Sec. 7, eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 988, Sec. 2, eff. June 18, 1987; Acts 1991, 72nd Leg., ch. 404, Sec. 1, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/26.06 Acts 2005, 79th Leg., Ch. 1368, Sec. 6, eff. June 18, 2005. (g) This section does not apply to a school district. A school district shall provide notice of a public hearing on a tax increase as required by Section 44.004 , Education Code. Acts 1979, 66th Leg., p. 2278, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 164, ch. 13, Sec. 118, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5464, ch. 1029, Sec. 1, eff. Sept. 1, 1983; Acts 1985, 69th Leg., ch. 657, https://library.partnertax.ai/us-tx/stat/26.07 Acts 1979, 66th Leg., p. 2279, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 165, ch. 13, Sec. 119, eff. Jan. 1, 1982; Acts 1985, 69th Leg., 1st C.S., ch. 1, Sec. 2(a), eff. Sept. 1, 1985; Acts 1987, 70th Leg., ch. 457, Sec. 13, eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 947, Sec. 9, eff. Jan. 1, 1988; Acts 1993, 73rd Leg., ch. 292, Sec. 1, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 728, Sec. 84, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/26.08 Acts 2021, 87th Leg., R.S., Ch. 884 (S.B. 1438 ), https://library.partnertax.ai/us-tx/stat/26.09 Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4 ), https://library.partnertax.ai/us-tx/stat/26.10 Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 5002, ch. 896, Sec. 1, eff. Jan. 1, 1984; Acts 1997, 75th Leg., ch. 1039, Sec. 30, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1059, Sec. 5, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 62, Sec. 16.06, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1061, Sec. 1, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 411, Sec. 5, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 597 (S.B. 201 ), https://library.partnertax.ai/us-tx/stat/26.11 Acts 1979, 66th Leg., p. 2282, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 8, eff. September 1, 2005. Acts 2019, 86th Leg., R.S., Ch. 674 (S.B. 2083 ), Sec. 1, eff. June 10, 2019. https://library.partnertax.ai/us-tx/stat/26.012 Acts 1987, 70th Leg., ch. 947, Sec. 2, eff. Jan. 1, 1988. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(d)(1), 14.28(1), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 66, Sec. 4, eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 534, Sec. 3; Acts 1993, 73rd Leg., ch. 285, Sec. 3, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 696, Sec. 1, eff. Jan. 1, 1994; Acts 1993, 73rd Leg., ch. 696, Sec. 1, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 506, Sec. 1 to 3, eff. Aug. 28, 1995; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/32.04 Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/32.05 Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 854, Sec. 1, eff. June 16, 1991; Acts 1999, 76th Leg., ch. 1481, Sec. 13, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 12, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/32.06 Acts 2013, 83rd Leg., R.S., Ch. 206, https://library.partnertax.ai/us-tx/stat/32.07 Acts 1979, 66th Leg., p. 2289, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1993, 73rd Leg., ch. 854, Sec. 4, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 579, Sec. 10, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 906, Sec. 2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1481, Sec. 14, 15, eff. Jan. 1, 2000. Amended by: Acts 2005, 79th Leg., Ch. 846 (S.B. 898 ), Sec. 3, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/32.014 Acts 1987, 70th Leg., ch. 633, Sec. 2, eff. Aug. 31, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.02(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1039, Sec. 4.04, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 978, Sec. 20, eff. Sept. 1, 1995; Acts 2001, 77th Leg., ch. 1055, Sec. 8, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 338, Sec. 46, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.813, eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438 ), https://library.partnertax.ai/us-tx/stat/32.015 Acts 1985, 69th Leg., ch. 846, Sec. 15, eff. Sept. 1, 1985. Amended by Acts 1987, 70th Leg., ch. 1134, Sec. 22, eff. June 18, 1987; Acts 1989, 71st Leg., ch. 1039, Sec. 4.05, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 617, Sec. 11, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 978, Sec. 21, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1481, Sec. 12, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 988, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1276, https://library.partnertax.ai/us-tx/stat/32.065 Acts 2007, 80th Leg., R.S., Ch. 1329, https://library.partnertax.ai/us-tx/stat/33.01 Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 127, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 836, Sec. 5.3, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 906, Sec. 3, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1039, Sec. 33, eff. Jan. 1, 1998. Amended by: Acts 2019, 86th Leg., R.S., Ch. 788 (H.B. 1883 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/33.02 Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 5, eff. Jan. 1, 1998. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 16, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 935 (H.B. 1597 ), Sec. 2, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933 ), Sec. 4, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/33.03 Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1071 (S.B. 539 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/33.04 Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 128, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 761, Sec. 1, eff. Aug. 26, 1985; Acts 1999, 76th Leg., ch. 1481, Sec. 16, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1430, Sec. 11, eff. Sept. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 935 (H.B. 1597 ), Sec. 3, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 967 (H.B. 1913 ), https://library.partnertax.ai/us-tx/stat/33.05 Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/33.06 Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 129, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 793, Sec. 1, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 35, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 892, Sec. 1, 2, eff. June 14, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 12, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 754, Sec. 1, 2, eff. Sept. 1, 2003. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1049 (S.B. 5 ), https://library.partnertax.ai/us-tx/stat/33.07 Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/33.08 Acts 1999, 76th Leg., ch. 1481, Sec. 18, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 15, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 704 (H.B. 499 ), Sec. 1, eff. June 17, 2011. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 59, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742 ), Sec. 5, eff. June 7, 2021. https://library.partnertax.ai/us-tx/stat/33.10 Acts 2003, 78th Leg., ch. 651, Sec. 1, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/33.011 Acts 1985, 69th Leg., ch. 769, Sec. 1, eff. June 14, 1985. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 31, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 5.1, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 926, Sec. 1, eff. Sept. 1, 1993, and redesignated from Tax Code Sec. 31.015 and amended by Acts 1995, 74th Leg., ch. 579, Sec. 11, eff. Jan. 1, 1996; Acts 1999, 76th Leg., ch. 606, Sec. 2, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 817, Sec. 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 768, https://library.partnertax.ai/us-tx/stat/33.11 Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 19, eff. September 1, 2005. SUBCHAPTER B. SEIZURE OF PERSONAL PROPERTY https://library.partnertax.ai/us-tx/stat/33.21 Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910 ), Sec. 1, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/33.22 Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 17, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 242 (H.B. 930 ), Sec. 1, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/33.23 Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 24, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 18, eff. Sept. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 20, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/33.24 Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/33.25 Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 19, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 319, Sec. 1, eff. June 18, 2003. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 21, eff. September 1, 2005. Acts 2021, 87th Leg., R.S., Ch. 63 (H.B. 533 ), Sec. 1, eff. September 1, 2021. SUBCHAPTER C. DELINQUENT TAX SUITS https://library.partnertax.ai/us-tx/stat/33.41 Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2644, ch. 707, Sec. 4(33), eff. Aug. 31, 1981; Acts 1993, 73rd Leg., ch. 1031, Sec. 4, eff. Sept. 1, 1993; Acts 2001, 77th Leg., ch. 1430, Sec. 20, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/33.42 Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 21, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/33.43 Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 49, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 981, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 19, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.006, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 22, eff. Sept. 1, 2001. Amended by: Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091 ), Sec. 1, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/33.44 Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 25, eff. Aug. 29, 1983. https://library.partnertax.ai/us-tx/stat/33.045 Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 18, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 31 (S.B. 456 ), Sec. 1, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/33.45 Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/33.46 Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/33.47 Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 52, Sec. 2, eff. May 6, 1987; Acts 1995, 74th Leg., ch. 828, Sec. 1, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1481, Sec. 20, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/33.48 Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 22, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), https://library.partnertax.ai/us-tx/stat/33.49 Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 850, Sec. 1, eff. June 19, 1993; Acts 2001, 77th Leg., ch. 1430, Sec. 24, eff. Sept. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 19, eff. June 14, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302 ), Sec. 20, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 16.002, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/33.50 Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 5, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 21, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/33.51 Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 7, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 914, Sec. 6, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1111, Sec. 2, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 42(1). Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 23, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/33.52 Acts 1997, 75th Leg., ch. 906, Sec. 8, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 981, Sec. 2; Acts 1997, 75th Leg., ch. 1111, Sec. 3; Acts 1999, 76th Leg., ch. 1481, Sec. 22, eff. Sept. 1, 1999. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 740 (H.B. 1118 ), Sec. 1, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/33.53 Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 537, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 23, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/33.54 Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1136, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1192, Sec. 1, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/33.55 Acts 1997, 75th Leg., ch. 1111, Sec. 4, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/33.56 Acts 1999, 76th Leg., ch. 626, Sec. 1, eff. August 30, 1999. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 25, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/33.57 Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 24, eff. September 1, 2005. SUBCHAPTER D. TAX MASTERS https://library.partnertax.ai/us-tx/stat/33.065 Acts 1997, 75th Leg., ch. 1039, Sec. 36, eff. Jan. 1, 1998. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 13, eff. Sept. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943 ), Sec. 10, eff. September 1, 2019. Acts 2025, 89th Leg., R.S., Ch. 726 (H.B. 851 ), Sec. 3, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/33.71 Acts 1983, 68th Leg., p. 5058, ch. 916, Sec. 1, eff. Sept. 1, 1983. Transferred from Sec. 1.13, and amended by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 326, Sec. 1, eff. May 24, 2001. https://library.partnertax.ai/us-tx/stat/33.72 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.73 Acts 1983, 68th Leg., p. 5058, ch. 916, Sec. 1, eff. Sept. 1, 1983. Transferred from Sec. 1.13, and amended by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. Amended by: Acts 2017, 85th Leg., R.S., Ch. 368 (H.B. 3389 ), Sec. 1, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/33.74 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.75 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.76 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.77 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.78 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.79 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/33.80 Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. SUBCHAPTER E. SEIZURE OF REAL PROPERTY https://library.partnertax.ai/us-tx/stat/33.91 Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 2, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/33.92 Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 5, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/33.93 Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 6, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/33.94 Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 7, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/33.95 Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/33.445 Acts 2009, 81st Leg., R.S., Ch. 104 (H.B. 1465 ), Sec. 2, eff. September 1, 2009. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 622 (S.B. 762 ), Sec. 2, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/33.475 Acts 2015, 84th Leg., R.S., Ch. 1090 (H.B. 2710 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/33.911 Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 319, Sec. 3, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/33.912 Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 319, Sec. 4, eff. June 18, 2003. https://library.partnertax.ai/us-tx/stat/34.01 Acts 1979, 66th Leg., p. 2297, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 32, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 854, Sec. 2, eff. June 16, 1991; Acts 1995, 74th Leg., ch. 1017, Sec. 2, eff. Aug. 28, 1995; Acts 1997, 75th Leg., ch. 914, Sec. 2, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 817, Sec. 2, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 24, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, https://library.partnertax.ai/us-tx/stat/34.02 Acts 1979, 66th Leg., p. 2297, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 131, Sec. 2, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1481, Sec. 25, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 319, Sec. 9, eff. June 18, 2003. Amended by: Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091 ), Sec. 3, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/34.03 Acts 1979, 66th Leg., p. 2298, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 132, eff. Jan. 1, 1982; Acts 1999, 76th Leg., ch. 1185, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 421 (S.B. 886 ), Sec. 2, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 636 (S.B. 1725 ), Sec. 1, eff. September 1, 2015. Acts 2023, 88th Leg., R.S., Ch. 760 (H.B. 4250 ), https://library.partnertax.ai/us-tx/stat/23.48 Acts 2007, 80th Leg., R.S., Ch. 1011 (H.B. 967 ), Sec. 2, eff. June 15, 2007. SUBCHAPTER D. APPRAISAL OF AGRICULTURAL LAND https://library.partnertax.ai/us-tx/stat/23.51 Acts 1979, 66th Leg., p. 2257, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 142, ch. 13, Sec. 67, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 207, Sec. 1, eff. Sept. 1, 1985; Acts 1987, 70th Leg., ch. 773, Sec. 1, eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 780, Sec. 1, 2, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 19, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 560, Sec. 1 to 3, eff. Jan. 1, 1992; Acts 1993, 73rd Leg., ch. 203, https://library.partnertax.ai/us-tx/stat/23.52 Acts 1979, 66th Leg., p. 2258, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 143, ch. 13, Sec. 68, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 24, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 911, Sec. 2, eff. Jan. 1, 1996; Acts 2001, 77th Leg., ch. 1172, Sec. 2, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801 ), Sec. 2, eff. January 1, 2010. Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594 ), https://library.partnertax.ai/us-tx/stat/23.53 Acts 1979, 66th Leg., p. 2259, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 579, Sec. 4, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/23.54 Acts 1979, 66th Leg., p. 2259, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 143, ch. 13, Sec. 69, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 25, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1031, Sec. 14, eff. Sept. 1, 1993. Amended by: Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464 ), Sec. 4, eff. September 1, 2015. Acts 2023, 88th Leg., R.S., Ch. 503 (H.B. 2354 ), Sec. 1, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 118 (H.B. 1244 ), https://library.partnertax.ai/us-tx/stat/23.55 Acts 1979, 66th Leg., p. 2259, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 145, ch. 13, Sec. 71, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4147, ch. 652, Sec. 2, eff. June 19, 1983; Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 12, eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 20, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 471, Sec. 2, eff. June 12, 1995; Acts 1995, 74th Leg., ch. 811, Sec. 1, eff. Aug. 28, 1995; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/23.56 Acts 1979, 66th Leg., p. 2260, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801 ), Sec. 3, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/23.57 Acts 1981, 67th Leg., 1st C.S., p. 145, ch. 13, Sec. 72, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 9, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.58 Acts 1995, 74th Leg., ch. 82, Sec. 2, eff. May 11, 1995. Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833 ), Sec. 3, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/23.59 Acts 1997, 75th Leg., ch. 765, Sec. 1, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/23.60 Acts 2007, 80th Leg., R.S., Ch. 1011 (H.B. 967 ), Sec. 3, eff. June 15, 2007. SUBCHAPTER E. APPRAISAL OF TIMBER LAND https://library.partnertax.ai/us-tx/stat/23.71 Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 968, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/23.72 Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 780, Sec. 3, eff. Jan. 1, 1988. Amended by: Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409 ), Sec. 1, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/23.73 Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg. 1st C.S., p. 145, ch. 13, Sec. 73, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 26, eff. Sept. 1, 1991. Amended by: Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594 ), Sec. 2, eff. January 1, 2018. Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526 ), Sec. 10(c), eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/23.74 Acts 1979, 66th Leg., p. 2262, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 579, Sec. 5, eff. Jan. 1, 1996; Acts 2003, 78th Leg., ch. 968, Sec. 2, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/23.75 Acts 1979, 66th Leg., p. 2262, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 146, ch. 13, Sec. 74, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 27, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 579, Sec. 6, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/23.76 Acts 1979, 66th Leg., p. 2262, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 148, ch. 13, Sec. 76, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 13, eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 21, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 723, Sec. 1, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 631, Sec. 4, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 921 (H.B. 312 ), https://library.partnertax.ai/us-tx/stat/23.77 Acts 1979, 66th Leg., p. 2263, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.78 Acts 1979, 66th Leg., p. 2263, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 148, ch. 13, Sec. 77, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.79 Acts 1981, 67th Leg., 1st C.S., p. 148, ch. 13, Sec. 78, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 10, eff. September 1, 2021. SUBCHAPTER F. APPRAISAL OF RECREATIONAL, PARK, AND SCENIC LAND https://library.partnertax.ai/us-tx/stat/23.81 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.82 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.83 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 28, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/23.84 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 29, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 579, Sec. 7, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/23.85 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 11, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.86 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 14, eff. Aug. 29, 1983. Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833 ), Sec. 5, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/23.87 Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. SUBCHAPTER G. APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTY https://library.partnertax.ai/us-tx/stat/23.91 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.92 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.93 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, Sec. 81, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 30, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/23.94 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, Sec. 82, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 31, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 579, Sec. 8, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/23.95 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 153, ch. 13, Sec. 83, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 12, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/23.96 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 15, eff. Aug. 29, 1983. Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833 ), Sec. 6, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/23.97 Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 84, eff. Jan. 1, 1982. SUBCHAPTER H. APPRAISAL OF RESTRICTED-USE TIMBER LAND https://library.partnertax.ai/us-tx/stat/23.0101 Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 1, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/23.121 Acts 1993, 73rd Leg., ch. 672, Sec. 3, eff. Jan. 1, 1994. Renumbered from Tax Code Sec. 23.12A by Acts 1995, 74th Leg., ch. 76, Sec. 17.01(46), eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 23.12A and amended by Acts 1995, 74th Leg., ch. 945, Sec. 2, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 165, Sec. 30.249, eff. Sept. 1, 1997; Amended by Acts 1997, 75th Leg., ch. 321, Sec. 1 to 3, eff. May 26, 1997; Acts 1999, 76th Leg., ch. 1038, https://library.partnertax.ai/us-tx/stat/23.122 Acts 1993, 73rd Leg., ch. 672, Sec. 4, eff. Jan. 1, 1994. Renumbered from Tax Code Sec. 23.12B by Acts 1995, 74th Leg., ch. 76, Sec. 17.01(47), eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 23.12B and amended by Acts 1995, 74th Leg., ch. 945, Sec. 3, eff. Jan. 1, 1996; Amended by Acts 1997, 75th Leg., ch. 321, Sec. 4 to 7, eff. May 26, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071 ), Sec. 2, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/23.123 Acts 1995, 74th Leg., ch. 945, Sec. 4, eff. Jan. 1, 1996. Amended by Acts 1999, 76th Leg., ch. 1038, Sec. 2, eff. June 18, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.05, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/23.124 Acts 1995, 74th Leg., ch. 836, Sec. 3, eff. Jan. 1, 1996. Renumbered from Tax Code Sec. 23.12D by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(73), eff. Sept. 1, 1997. Amended by Acts 1997, 75th Leg., ch. 1052, Sec. 1, 2, eff. Jan. 1, 1998. Amended by: Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071 ), Sec. 3, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.06, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/23.125 Acts 1995, 74th Leg., ch. 836, Sec. 4, eff. Jan. 1, 1996. Renumbered from Tax Code Sec. 23.12E by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(73), eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071 ), Sec. 6, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/23.126 Acts 1995, 74th Leg., ch. 836, Sec. 5, eff. Jan. 1, 1996. Renumbered from Tax Code Sec. 23.12F by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(73), eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/23.127 Acts 1997, 75th Leg., ch. 1112, Sec. 2, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1060, Sec. 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.812, eff. Sept. 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071 ), Sec. 7, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019 ), Sec. 81, eff. September 1, 2017. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019 ), Sec. 82, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/23.128 Acts 1997, 75th Leg., ch. 1112, Sec. 2, eff. Jan. 1, 1998. Amended by Acts 1999, 76th Leg., ch. 1060, Sec. 2, eff. Jan. 1, 2000; Acts 1999, 76th Leg., ch. 1060, Sec. 3, eff. Sept. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071 ), Sec. 8, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/23.129 Acts 2011, 82nd Leg., R.S., Ch. 192 (S.B. 1385 ), Sec. 1, eff. September 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 16, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/23.135 Acts 2005, 79th Leg., Ch. 606 (H.B. 2080 ), Sec. 1, eff. June 17, 2005. https://library.partnertax.ai/us-tx/stat/23.175 Acts 1993, 73rd Leg., ch. 998, Sec. 1, eff. Sept. 1, 1993. Amended by: Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 2, eff. January 1, 2008. Acts 2011, 82nd Leg., R.S., Ch. 144 (S.B. 1505 ), Sec. 1, eff. January 1, 2012. Acts 2015, 84th Leg., R.S., Ch. 4 (S.B. 1985 ), Sec. 1, eff. January 1, 2016. https://library.partnertax.ai/us-tx/stat/23.215 Acts 2003, 78th Leg., ch. 1156, Sec. 5, eff. Jan. 1, 2004. Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833 ), Sec. 1, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/23.231 Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.03, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/23.425 Acts 2001, 77th Leg., ch. 365, Sec. 1, eff. Jan. 1, 2002. https://library.partnertax.ai/us-tx/stat/23.426 Acts 2019, 86th Leg., R.S., Ch. 101 (H.B. 3348 ), Sec. 1, eff. May 21, 2019. https://library.partnertax.ai/us-tx/stat/23.431 Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 63, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/23.521 Acts 2001, 77th Leg., ch. 1172, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 454 (H.B. 604 ), Sec. 2, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/23.522 Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 3, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/23.523 Acts 2017, 85th Leg., R.S., Ch. 83 (H.B. 777 ), Sec. 1, eff. May 23, 2017. https://library.partnertax.ai/us-tx/stat/23.524 Acts 2017, 85th Leg., R.S., Ch. 44 (S.B. 1459 ), Sec. 1, eff. May 19, 2017. https://library.partnertax.ai/us-tx/stat/23.525 Acts 2017, 85th Leg., R.S., Ch. 365 (H.B. 3198 ), Sec. 1, eff. September 1, 2017. Redesignated from Tax Code, Section 23.524 by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170 ), Sec. 21.001(43), eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/23.526 Acts 2019, 86th Leg., R.S., Ch. 101 (H.B. 3348 ), Sec. 2, eff. May 21, 2019. https://library.partnertax.ai/us-tx/stat/23.541 Acts 1981, 67th Leg., 1st C.S., p. 144, ch. 13, Sec. 70, eff. Jan. 1, 1982. Amended by: Acts 2023, 88th Leg., R.S., Ch. 155 (S.B. 1191 ), Sec. 1, eff. May 23, 2023. Acts 2025, 89th Leg., R.S., Ch. 118 (H.B. 1244 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/23.551 Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464 ), Sec. 6, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/23.751 Acts 1981, 67th Leg., 1st C.S., p. 147, ch. 13, Sec. 75, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 436 (H.B. 3370 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/23.765 Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/23.1211 Acts 2011, 82nd Leg., R.S., Ch. 848 (H.B. 3727 ), Sec. 1, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/23.1241 Acts 1999, 76th Leg., ch. 574, Sec. 2(1), eff. June 18, 1999. (i) Repealed by Acts 2011, 82nd Leg., R.S., Ch. 322, https://library.partnertax.ai/us-tx/stat/23.1242 Acts 2011, 82nd Leg., R.S., Ch. 322, https://library.partnertax.ai/us-tx/stat/34.04 Acts 1979, 66th Leg., p. 2298, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 26, eff. Aug. 29, 1983; Acts 1999, 76th Leg., ch. 1185, Sec. 2, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1481, Sec. 26, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.007, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 27, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 319, Sec. 10, eff. June 18, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 254 (H.B. 406 ), https://library.partnertax.ai/us-tx/stat/34.05 Acts 1979, 66th Leg., p. 2298, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 27, eff. Aug. 29, 1983; Acts 1995, 74th Leg., ch. 499, Sec. 1, eff. Aug. 28, 1995; Acts 1997, 75th Leg., ch. 310, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 712, Sec. 3, 4, eff. June 17, 1997; Acts 1997, 75th Leg., ch. 906, Sec. 9, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1111, Sec. 5, 8, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1136, https://library.partnertax.ai/us-tx/stat/34.06 Acts 1979, 66th Leg., p. 2299, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 38, Sec. 1, eff. May 5, 1997; Acts 1997, 75th Leg., ch. 906, Sec. 10, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 914, Sec. 3, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 30, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 319, Sec. 11, eff. June 18, 2003. Amended by: Acts 2025, 89th Leg., R.S., Ch. 986 (S.B. 766 ), Sec. 55, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/34.07 Acts 1979, 66th Leg., p. 2299, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 31, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, Sec. 30, eff. Sept. 1, 2001. Amended by: Acts 2017, 85th Leg., R.S., Ch. 133 (H.B. 1128 ), Sec. 5, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/34.08 Acts 1997, 75th Leg., ch. 1136, Sec. 4, eff. Sept. 1, 1997; Acts 1997 75th Leg., ch. 1192, Sec. 3, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 32, eff. Sept. 1, 1999. SUBCHAPTER B. REDEMPTION https://library.partnertax.ai/us-tx/stat/34.011 Acts 2015, 84th Leg., R.S., Ch. 1126 (H.B. 3951 ), Sec. 1, eff. January 1, 2016. https://library.partnertax.ai/us-tx/stat/34.015 Acts 2003, 78th Leg., ch. 1010, Sec. 2, eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 86 (S.B. 644 ), Sec. 2, eff. May 17, 2005. Acts 2005, 79th Leg., Ch. 1147 (H.B. 2926 ), Sec. 1, eff. June 18, 2005. Acts 2015, 84th Leg., R.S., Ch. 1126 (H.B. 3951 ), Sec. 2, eff. January 1, 2016. Acts 2023, 88th Leg., R.S., Ch. 268 (S.B. 62 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/34.021 Acts 2009, 81st Leg., R.S., Ch. 254 (H.B. 406 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/34.21 Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 33, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 419, Sec. 1, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 349, Sec. 1, eff. May 29, 1993; Acts 1997, 75th Leg., ch. 906, Sec. 11, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 914, Sec. 4, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1111, Sec. 6, 8, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, https://library.partnertax.ai/us-tx/stat/34.22 Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/34.23 Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 12, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/34.051 Acts 1997, 75th Leg., ch. 1136, Sec. 3, eff. Sept. 1, 1997. Amended by Acts 2001, 77th Leg., ch. 819, Sec. 1, eff. June 14, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 29, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/34.0101 Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/41.01 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 14, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/41.02 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/41.03 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 60, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), Sec. 6, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/41.04 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.05 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/41.06 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/41.07 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 135, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.08 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.09 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.10 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.11 Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff. Jan. 1, 1998. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496 ), Sec. 3, eff. January 1, 2008. Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228 ), Sec. 4, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/41.12 Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 4, eff. June 7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff. June 14, 1985; Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff. Sept. 1, 1993. Amended by: Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538 ), Sec. 1, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/41.13 Acts 2023, 88th Leg., R.S., Ch. 224 (H.B. 796 ), Sec. 2, eff. January 1, 2024. SUBCHAPTER C. TAXPAYER PROTEST https://library.partnertax.ai/us-tx/stat/41.41 Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), https://library.partnertax.ai/us-tx/stat/41.42 Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch. 906, Sec. 1, eff. Jan. 1, 1984. https://library.partnertax.ai/us-tx/stat/41.43 Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 35, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, Sec. 2, eff. Sept. 1, 2003; Acts 2003, 78th Leg., ch. 1173, https://library.partnertax.ai/us-tx/stat/41.44 Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228 ), https://library.partnertax.ai/us-tx/stat/41.45 Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13, Sec. 138, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, Sec. 1, eff. June 18, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 37; Acts 1991, 72nd Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 828, Sec. 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1039, Sec. 38, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, https://library.partnertax.ai/us-tx/stat/41.46 Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), https://library.partnertax.ai/us-tx/stat/41.47 Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), https://library.partnertax.ai/us-tx/stat/41.48 Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093 ), Sec. 7, eff. May 24, 2025. SUBCHAPTER D. ADMINISTRATIVE PROVISIONS https://library.partnertax.ai/us-tx/stat/41.61 Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 141, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 38, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 828, Sec. 3, eff. Sept. 1, 1995. Amended by: Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533 ), Sec. 8, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/41.62 Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 142, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.63 Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 143, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.64 Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/41.65 Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/41.66 Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 145, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 39, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 364, Sec. 2, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 3.2, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 14, Sec. 8.01(23), eff. Nov. 12, 1991. Amended by: Acts 2005, 79th Leg., Ch. 728 (H.B. 2018 ), https://library.partnertax.ai/us-tx/stat/41.67 Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 146, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, Sec. 3, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 463, Sec. 3, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 67, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63 ), Sec. 19, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/41.68 Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/41.69 Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 561, Sec. 46, eff. Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/41.70 Acts 1989, 71st Leg., ch. 796, Sec. 40, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 52, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/41.71 Acts 1997, 75th Leg., ch. 1039, Sec. 40, eff. Jan. 1, 1998. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 68, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/41.411 Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496 ), Sec. 4(a), eff. January 1, 2008. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 8, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220 ), Sec. 3, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/41.412 Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987. https://library.partnertax.ai/us-tx/stat/41.413 Acts 1995, 74th Leg., ch. 581, Sec. 1, eff. Aug. 28, 1995. Amended by: Acts 2017, 85th Leg., R.S., Ch. 332 (H.B. 804 ), Sec. 1, eff. September 1, 2017. Acts 2021, 87th Leg., R.S., Ch. 598 (S.B. 1088 ), Sec. 2, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 614 (S.B. 1421 ), Sec. 2, eff. September 1, 2021. Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030 ), Sec. 3 For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873 ), Sec. 1, see other Sec. 41.415. https://library.partnertax.ai/us-tx/stat/41.415 Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873 ), Sec. 1, eff. January 1, 2011. https://library.partnertax.ai/us-tx/stat/41.415 Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873 ), Sec. 1, eff. January 1, 2011. https://library.partnertax.ai/us-tx/stat/41.445 Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 16, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/41.455 Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/41.461 Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff. Sept. 1, 1995. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 64, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 18, eff. June 15, 2021. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228 ), Sec. 7, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41.4115 Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 9, eff. September 1, 2011. Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220 ), Sec. 4, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/41A.01 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 4, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 610 (S.B. 1255 ), Sec. 1, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849 ), Sec. 1, eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 570 (S.B. 731 ), Sec. 1, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/41A.02 Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1 (2) a copy of the form prescribed under Section 41A.04 . Text of subdivision as added by Acts 2005, 79th Leg., R.S., Ch. 372 (S.B. 1351 ), Sec. 1 (2) a copy of the form prescribed under Section 41A.03 (a)(1). Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/41A.03 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1034 (H.B. 4412 ), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 5, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 488 (S.B. 1662 ), Sec. 1, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), https://library.partnertax.ai/us-tx/stat/41A.04 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355 ), Sec. 2, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41A.05 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849 ), Sec. 3, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 47 (H.B. 1802 ), Sec. 2(a), eff. May 17, 2019. Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355 ), Sec. 3, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41A.06 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(4), eff. January 1, 2020. Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 8, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 610 (S.B. 1255 ), Sec. 2, eff. June 14, 2013. Acts 2013, 83rd Leg., R.S., Ch. 610 (S.B. 1255 ), https://library.partnertax.ai/us-tx/stat/41A.07 Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286 ), Sec. 4, eff. September 1, 2017. (c) Repealed by Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286 ), https://library.partnertax.ai/us-tx/stat/41A.08 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 10, eff. January 1, 2010. Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355 ), Sec. 4, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41A.09 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 11, eff. January 1, 2010. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 73, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/41A.10 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 22, eff. January 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 960 (S.B. 1854 ), Sec. 1, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 11, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/111.254 Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.255 Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER G. ADVANCED TECHNOLOGY EQUIPMENT https://library.partnertax.ai/us-tx/stat/111.351 Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/111.352 Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/111.353 Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/111.00452 Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 10, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/111.00455 Acts 2007, 80th Leg., R.S., Ch. 354 (S.B. 242 ), Sec. 1, eff. June 15, 2007. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.01, eff. October 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154 ), Sec. 19, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154 ), Sec. 20, eff. September 1, 2015. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 6, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/111.00457 Acts 2009, 81st Leg., R.S., Ch. 302 (H.B. 422 ), Sec. 1, eff. June 19, 2009. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 147 (H.B. 328 ), Sec. 1, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/111.0511 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 5, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/111.0611 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 6, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/111.0625 Acts 2001, 77th Leg., ch. 41, Sec. 1, eff. May 3, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 371 (S.B. 377 ), Sec. 1, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/111.0626 Acts 2015, 84th Leg., R.S., Ch. 957 , https://library.partnertax.ai/us-tx/stat/111.1042 Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/111.2051 Acts 1993, 73rd Leg., ch. 587, Sec. 11, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/112.001 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 3, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/112.002 Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/112.003 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 3, eff. September 1, 2021. SUBCHAPTER B. SUIT AFTER PROTEST PAYMENT https://library.partnertax.ai/us-tx/stat/112.051 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 6, eff. May 10, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 4, eff. Sept. 1, 1989. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 4, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.052 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1373, ch. 283, Sec. 6, eff. Sept. 1, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 5, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 486, Sec. 7.01, eff. Sept. 1, 1993. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.03, eff. October 1, 2011. Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 5, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 4, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.053 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987; Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 6, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.054 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/112.055 Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/112.056 Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989. (c) This section applies to additional taxes paid under protest only if a written protest is filed with the additional taxes and the protest states the same reason for contending the payment of taxes that was stated in the original protest. Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1374, ch. 283, Sec. 7, eff. Sept. 1, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/112.057 Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 6, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/112.058 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 11(2), eff. September 1, 2021. (e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 11(2), eff. September 1, 2021. (f) All protest payments of taxes or of fees on prizes imposed by and collected for the state under Chapter 2001 , Occupations Code, that become due on or after September 1, 1993, are governed by Subchapter J , Chapter 403 , Government Code. Acts 1981, 67th Leg., p. 1513, ch. 389, https://library.partnertax.ai/us-tx/stat/112.059 Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 27, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 486, Sec. 7.03, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.07, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 8, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.060 Acts 1981, 67th Leg., p. 1514, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 233, Sec. 2, eff. June 3, 1985; Acts 1989, 71st Leg., ch. 232, Sec. 8, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 486, Sec. 7.04, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 9, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.08, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), https://library.partnertax.ai/us-tx/stat/112.151 Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 3, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 232, Sec. 17, 25(a), eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.128, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.04, eff. October 1, 2011. Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903 ), Sec. 2, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 6, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.152 Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903 ), Sec. 3, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 8, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.153 Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/112.154 Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/112.155 Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 19, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.13, eff. Sept. 1, 1997. Amended by: Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757 ), Sec. 6, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/112.156 Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. SUIT AFTER REDETERMINATION https://library.partnertax.ai/us-tx/stat/112.201 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. Amended by: Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 9, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.202 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. Amended by: Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 10, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.203 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.204 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.205 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.206 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.207 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.208 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/112.1511 Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 7, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/112.1512 Acts 1989, 71st Leg., ch. 232, Sec. 18, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/113.001 Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 2, eff. Aug. 26, 1985. https://library.partnertax.ai/us-tx/stat/113.002 Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.003 Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.004 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.005 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.006 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 10, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 15, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/113.007 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.008 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.009 Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 5, eff. May 10, 1983; Acts 2001, 77th Leg., ch. 442, Sec. 7, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/113.010 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.011 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(69), eff. Sept. 1, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.07, eff. September 1, 2009. SUBCHAPTER B. APPLICATIONS AND STATUS OF STATE TAX LIENS https://library.partnertax.ai/us-tx/stat/113.0021 Acts 1991, 72nd Leg., ch. 705, Sec. 8, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/113.101 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.102 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.103 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.104 Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/113.105 Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 1, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 9, eff. July 21, 1987; Acts 2001, 77th Leg., ch. 442, Sec. 8, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/113.106 Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 7, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/113.107 Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/141.001 Acts 1981, 67th Leg., p. 1528, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/141.002 Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 208, eff. Sept. 1, 1985; Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/41A.011 Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533 ), Sec. 9, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/41A.11 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355 ), Sec. 5, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41A.12 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8 ), Sec. 10, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/41A.13 Acts 2005, 79th Leg., Ch. 372 (S.B. 1351 ), Sec. 1, eff. September 1, 2005. Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182 ), Sec. 1, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/41A.015 Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 21, eff. June 15, 2021. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1127 (H.B. 4101 ), Sec. 1, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1127 (H.B. 4101 ), Sec. 2, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/41A.061 Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771 ), Sec. 9, eff. January 1, 2010. Amended by: Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286 ), Sec. 2, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 71, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 274 (H.B. 3307 ), Sec. 1, eff. September 1, 2026. https://library.partnertax.ai/us-tx/stat/42.01 Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 148, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476 ), Sec. 7, eff. January 1, 2012. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 13, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220 ), https://library.partnertax.ai/us-tx/stat/42.02 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 32, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680 ), Sec. 1, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/42.03 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/42.04 Acts 1999, 76th Leg., ch. 416, Sec. 5, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/42.05 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991. Amended by: Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/42.06 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 150, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 898, Sec. 1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 42, eff. June 15, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/42.07 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/42.08 Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 5049, ch. 910, Sec. 1, eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 195, Sec. 1, eff. May 24, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 43, eff. June 15, 1989; Acts 1995, 74th Leg., ch. 579, Sec. 12, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 203, Sec. 1, eff. May 21, 1997. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680 ), https://library.partnertax.ai/us-tx/stat/42.09 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 53, Sec. 1, eff. May 6, 1987. SUBCHAPTER B. REVIEW BY DISTRICT COURT https://library.partnertax.ai/us-tx/stat/42.015 Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995. Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988 ), Sec. 23, eff. June 15, 2021. https://library.partnertax.ai/us-tx/stat/42.016 Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 14, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/42.21 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 5344, ch. 981, Sec. 1, eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 760, Sec. 1, eff. Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 44, eff. June 15, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 54, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1113, Sec. 1, eff. June 18, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 905 (H.B. 986 ), https://library.partnertax.ai/us-tx/stat/42.22 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1033, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/42.22 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1033, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/42.23 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 152, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 56, eff. Sept. 1, 1991. Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 25, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 17, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), https://library.partnertax.ai/us-tx/stat/42.24 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/42.25 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/42.26 Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 153, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 3, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 45, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 12, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 42, eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, https://library.partnertax.ai/us-tx/stat/42.28 Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 57, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/42.29 Acts 1983, 68th Leg., p. 5033, ch. 905, Sec. 1, eff. Aug. 29, 1983. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 4.1, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 203, Sec. 2, eff. May 21, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030 ), Sec. 5, eff. June 19, 2009. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 27, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/42.30 Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 18, eff. September 1, 2011. SUBCHAPTER C. POSTAPPEAL ADMINISTRATIVE PROCEDURES https://library.partnertax.ai/us-tx/stat/42.031 Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/42.41 Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, Sec. 155, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 481, Sec. 1, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/42.42 Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 203, Sec. 3, eff. May 21, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 252 (H.B. 861 ), Sec. 1, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/42.43 Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 4, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 46, eff. June 15, 1989; Acts 1993, 73rd Leg., ch. 592, Sec. 1, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 43, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 253, Sec. 1, eff. May 22, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 905 (H.B. 986 ), Sec. 2, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), https://library.partnertax.ai/us-tx/stat/42.081 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 74, eff. January 1, 2020. https://library.partnertax.ai/us-tx/stat/42.221 Acts 1993, 73rd Leg., ch. 667, Sec. 2, eff. Sept. 1, 1993 and Acts 1993, 73rd Leg., ch. 1033, Sec. 2, eff. Sept. 1, 1993. Amended by Acts 2003, 78th Leg., ch. 1041, Sec. 3, eff. Sept. 1, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1141 (S.B. 287 ), Sec. 3, eff. June 19, 2015. https://library.partnertax.ai/us-tx/stat/42.225 Acts 1991, 72nd Leg., ch. 412, Sec. 1, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 9, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/42.226 Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887 ), Sec. 16, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/42.227 Acts 2015, 84th Leg., R.S., Ch. 1270 (S.B. 593 ), Sec. 1, eff. June 20, 2015. https://library.partnertax.ai/us-tx/stat/42.231 Acts 2019, 86th Leg., R.S., Ch. 157 (H.B. 380 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/43.01 Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 58, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/43.02 Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/43.03 Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/43.04 Acts 1985, 69th Leg., ch. 312, Sec. 5, eff. June 7, 1985. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 47, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/101.001 Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/101.002 Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff. Sept. 1, 1985; Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/101.003 Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/101.004 Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/101.005 Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/101.006 Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/101.007 Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/101.008 Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/101.009 Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 1, eff. Sept. 1, 1984. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/101.0021 Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 9, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/111.001 Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.002 Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 231, Sec. 2, eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/111.003 Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.004 Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.005 Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.006 Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 175, Sec. 1, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 351, Sec. 4, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 29.10, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 4, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1218, Sec. 2, eff. Sept. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), https://library.partnertax.ai/us-tx/stat/111.007 Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.008 Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/111.009 Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 2, eff. Sept. 1, 1991. Amended by: Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095 ), Sec. 1, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/111.010 Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 519, ch. 107, Sec. 2, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 705, Sec. 3, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 1, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/111.011 Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 177, Sec. 1, eff. Sept. 1, 1985. https://library.partnertax.ai/us-tx/stat/111.012 Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 483, Sec. 1, eff. Sept. 1, 1991; Acts 2003, 78th Leg., ch. 209, Sec. 14, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/111.013 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 4, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/111.014 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.015 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.016 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 1, eff. July 21, 1987; Acts 1995, 74th Leg., ch. 87, Sec. 1, eff. Sept. 1, 1995. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 2, eff. June 15, 2007. Acts 2019, 86th Leg., R.S., Ch. 1119 (H.B. 2358 ), Sec. 1, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/111.017 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 2, eff. July 21, 1987. Amended by Acts 1999, 76th Leg., ch. 344, Sec. 7.008, eff. Sept. 1, 1999. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 3, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/111.018 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 3, eff. July 21, 1987. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 5, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/111.019 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 4, eff. July 21, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.03, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/111.020 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 5, eff. July 21, 1987. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 3, eff. Sept. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 377 (S.B. 873 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/111.0021 Acts 1991, 72nd Leg., ch. 705, Sec. 1, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/111.021 Acts 2015, 84th Leg., R.S., Ch. 1255 , Sec. 36(3), eff. September 1, 2015. Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 6, eff. July 21, 1987. Amended by Acts 1993, 73rd Leg., ch. 362, Sec. 1, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 486, Sec. 1.03, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 344, Sec. 7.009, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 442, Sec. 4, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), https://library.partnertax.ai/us-tx/stat/111.0022 Acts 1993, 73rd Leg., ch. 486, Sec. 1.02, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/111.022 Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 7, eff. July 21, 1987. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 5, eff. Sept. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658 ), Sec. 2, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/111.023 Acts 1993, 73rd Leg., ch. 587, Sec. 4, eff. Sept. 1, 1993. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.12, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/111.024 Acts 2001, 77th Leg., ch. 442, Sec. 6, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/111.025 Acts 2021, 87th Leg., R.S., Ch. 458 (H.B. 1258 ), Sec. 1, eff. September 1, 2021. SUBCHAPTER B. TAX REPORTS AND PAYMENTS https://library.partnertax.ai/us-tx/stat/111.0034 Acts 2001, 77th Leg., ch. 1272, Sec. 5.01, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/111.0035 Acts 1997, 75th Leg., ch. 927, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2001, 77th Leg., ch. 1272, Sec. 5.02, eff. June 15, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560 ), Sec. 1.108, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/111.0036 Acts 1997, 75th Leg., ch. 927, Sec. 1, eff. Sept. 1, 1997. Amended by: Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560 ), Sec. 1.109, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/111.0041 Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.11, eff. Oct. 1, 1999. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.02, eff. October 1, 2011. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 1, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/111.0042 Acts 1983, 68th Leg., p. 982, ch. 234, https://library.partnertax.ai/us-tx/stat/111.0043 Acts 1981, 67th Leg., p. 1497, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.0044 Acts 1981, 67th Leg., p. 1499, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.0045 Acts 2001, 77th Leg., ch. 1272, Sec. 5.03, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/111.0046 Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 13, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/111.0047 Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 1989, 71st Leg., ch. 238, Sec. 42, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 7; Acts 1993, 73rd Leg., ch. 107, Sec. 4.08, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 284, Sec. 32, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 1997. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61 ), Sec. 1, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/111.0048 Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 1989, 71st Leg., ch. 238, Sec. 43, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 8; Acts 1993, 73rd Leg., ch. 107, Sec. 4.09, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 284, Sec. 33, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 3, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/111.0049 Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. https://library.partnertax.ai/us-tx/stat/111.051 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 799, Sec. 1, eff. Aug. 26, 1985; Acts 1993, 73rd Leg., ch. 486, Sec. 1.04, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/111.052 Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.053 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 4.03, eff. Dec. 1, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.04, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/111.054 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.055 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.056 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.057 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.058 Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.059 Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.060 Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 450, ch. 93, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 69, eff. June 7, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 13.01, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 5, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 1000, Sec. 2, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 459, Sec. 1, eff. Jan. 1, 2000. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), https://library.partnertax.ai/us-tx/stat/111.061 Acts 1989, 71st Leg., ch. 231, Sec. 4, eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 6, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 12, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/111.062 Acts 1993, 73rd Leg., ch. 449, Sec. 38, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/111.063 Acts 1995, 74th Leg., ch. 87, Sec. 2, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 41, Sec. 2, eff. May 3, 2001. https://library.partnertax.ai/us-tx/stat/111.064 Acts 1999, 76th Leg., ch. 459, Sec. 2, eff. Jan. 1, 2000. Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 90, eff. Oct. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 404 (S.B. 1570 ), Sec. 1, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 899 (S.B. 1863 ), Sec. 11.01, eff. September 1, 2005. Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 4, eff. September 1, 2009. Acts 2021, 87th Leg., R.S., Ch. 344 (H.B. 2530 ), Sec. 1, eff. September 1, 2021. SUBCHAPTER C. SETTLEMENTS, REFUNDS, AND CREDITS https://library.partnertax.ai/us-tx/stat/111.0075 Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff. September 1, 2021. (d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff. September 1, 2021. (e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff. September 1, 2021. (f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff. September 1, 2021. Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263 ), https://library.partnertax.ai/us-tx/stat/111.0081 Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001. Amended by: Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 2, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/111.0091 Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 3, eff. May 24, 2025. https://library.partnertax.ai/us-tx/stat/111.101 Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 3, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 459, Sec. 3, eff. Aug. 30, 1999. https://library.partnertax.ai/us-tx/stat/111.0102 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 1, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/111.102 Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 459, Sec. 4, eff. Aug. 30, 1999. https://library.partnertax.ai/us-tx/stat/111.103 Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991. Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/111.104 Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 154, Sec. 2, eff. Aug. 28, 1989; Acts 1999, 76th Leg., ch. 1467, Sec. 2.13, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 86, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/111.105 Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 11, eff. May 24, 2025. Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 1, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 705, Sec. 5, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 7, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 1310, Sec. 88, eff. June 20, 2003. Amended by: Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095 ), https://library.partnertax.ai/us-tx/stat/111.106 Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/111.107 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 5, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/111.108 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/111.109 Acts 1993, 73rd Leg., ch. 486, Sec. 4.02, eff. Jan. 1, 1994; Amended by Acts 1997, 75th Leg., ch. 228, Sec. 3, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/111.110 Acts 1995, 74th Leg., ch. 1019, Sec. 1, eff. Sept. 1, 1995. SUBCHAPTER D. LIMITATIONS https://library.partnertax.ai/us-tx/stat/111.201 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/111.202 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.203 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 458, ch. 94, Sec. 1, 2, eff. May 10, 1983. https://library.partnertax.ai/us-tx/stat/111.204 Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.205 Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 4, eff. May 10, 1983; Acts 1993, 73rd Leg., ch. 587, Sec. 10, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/111.206 Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 87, Sec. 3, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 8, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1310, Sec. 90, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/111.207 Acts 2003, 78th Leg., ch. 1310, Sec. 121(24). Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 3, eff. May 10, 1983; Acts 2003, 78th Leg., ch. 1310, Sec. 91, 121(24), eff. June 20, 2003. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 13, eff. September 1, 2011. SUBCHAPTER E. ASSIGNMENT OF TAX CLAIMS https://library.partnertax.ai/us-tx/stat/111.251 Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.252 Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/111.253 Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.0242 Acts 2019, 86th Leg., R.S., Ch. 182 (H.B. 1525 ), Sec. 2, eff. October 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 569 (S.B. 477 ), Sec. 4, eff. October 1, 2021. https://library.partnertax.ai/us-tx/stat/151.251 Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.252 Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.253 Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1365, ch. 281, Sec. 7, eff. Oct. 1, 1983; Acts 2001, 77th Leg., ch. 442, Sec. 11, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.254 Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.255 Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.256 Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.257 Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 16, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.258 Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.259 Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.260 Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.261 Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.262 Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. EXEMPTIONS https://library.partnertax.ai/us-tx/stat/151.302 Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 7, eff. Oct. 1, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.06. https://library.partnertax.ai/us-tx/stat/151.303 Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.304 Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 10, eff. Oct. 2, 1984; Acts 1993, 73rd Leg., ch. 486, Sec. 1.06, eff. Sept. 1, 1993. Amended by: Acts 2007, 80th Leg., R.S., Ch. 608 (H.B. 373 ), Sec. 1, eff. July 1, 2007. Acts 2021, 87th Leg., R.S., Ch. 569 (S.B. 477 ), Sec. 5, eff. October 1, 2021. https://library.partnertax.ai/us-tx/stat/151.305 Acts 1989, 71st Leg., ch. 1158, Sec. 1, eff. Oct. 1, 1989. Amended by Acts 1999, 76th Leg., ch. 898, Sec. 1, eff. July 1, 1999. https://library.partnertax.ai/us-tx/stat/151.306 Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.307 Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 235, Sec. 1, eff. Aug. 26, 1985; Acts 1989, 71st Leg., ch. 903, Sec. 1, eff. June 14, 1989; Acts 1993, 73rd Leg., ch. 955, Sec. 2, eff. June 19, 1993; Acts 1999, 76th Leg., ch. 941, Sec. 1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 1001, Sec. 4, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/151.308 Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 23, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 21; Acts 1991, 72nd Leg., ch. 524, Sec. 1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, Sec. 13, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 13, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 1263, Sec. 18, eff. Oct. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), https://library.partnertax.ai/us-tx/stat/151.309 Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 719, Sec. 1, eff. July 1, 1993. https://library.partnertax.ai/us-tx/stat/151.310 Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2771, ch. 752, Sec. 7(a), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2747, ch. 470, Sec. 2, eff. Sept. 1, 1983; Acts 1993, 73rd Leg., ch. 360, Sec. 6, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 734, Sec. 1, eff. Aug. 30, 1993; Acts 1995, 74th Leg., ch. 781, Sec. 5, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 20, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, https://library.partnertax.ai/us-tx/stat/151.311 Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 12, Sec. 1, eff. Oct. 2, 1984; Acts 1985, 69th Leg., ch. 69, art. 2, Sec. 1, eff. July 30, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.07; Acts 1993, 73rd Leg., ch. 831, Sec. 1, eff. Oct. 1, 1993. https://library.partnertax.ai/us-tx/stat/151.312 Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 231, Sec. 5, eff. Aug. 28, 1989; Acts 1999, 76th Leg., ch. 1467, Sec. 2.17, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.313 Acts 1981, 67th Leg., p. 1562, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(a), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2746, ch. 470, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 705, Sec. 14, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 12, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 394, Sec. 5, eff. April 1, 2000; Acts 1999, 76th Leg., ch. 683, Sec. 1, eff. July 1, 1999; Acts 2001, 77th Leg., ch. 1263, https://library.partnertax.ai/us-tx/stat/151.314 Acts 2003, 78th Leg., ch. 1310, Sec. 103 (1) the sale is made by a person under 19 years old who is a member of a nonprofit organization devoted to the exclusive purpose of education or religious or physical training or by a group associated with a public or private elementary or secondary school; Text of subsec. (e)(1) as amended by Acts 2003, 78th Leg., ch. 209, https://library.partnertax.ai/us-tx/stat/151.315 Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.316 Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 9, Sec. 1, eff. Oct. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 24; Acts 1993, 73rd Leg., ch. 486, Sec. 1.07, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 14, eff. Oct. 1, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1162 (H.B. 3144 ), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1373 (S.B. 958 ), https://library.partnertax.ai/us-tx/stat/151.317 Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 411, Sec. 1, eff. Oct. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 25; Acts 1995, 74th Leg., ch. 1000, Sec. 16, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 21, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 631, Sec. 15, eff. Oct. 1, 2001; Acts 1999, 76th Leg., ch. 1467, Sec. 2.18, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, https://library.partnertax.ai/us-tx/stat/151.318 Acts 1999, 76th Leg., ch. 1467, Sec. 4.01(3), eff. June 19, 1999. (h) to (m) Repealed by Acts 1997, 75th Leg., ch. 1390, https://library.partnertax.ai/us-tx/stat/151.319 Acts 2001, 77th Leg., ch. 1263, https://library.partnertax.ai/us-tx/stat/151.320 Acts 1987, 70th Leg., ch. 378, Sec. 2, eff. Oct. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 22, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/151.321 Acts 1995, 74th Leg., ch. 155, Sec. 1, eff. Oct. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 23, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.21, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 58, Sec. 1, eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.322 Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.10. https://library.partnertax.ai/us-tx/stat/151.323 Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 9, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 27; Acts 2003, 78th Leg., ch. 209, Sec. 22, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/151.324 Acts 1981, 67th Leg., p. 1567, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.326 Acts 1999, 76th Leg., ch. 394, Sec. 7, eff. June 3, 1999. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 121(27), eff. Oct. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 10(a), eff. June 15, 2007. Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 7, eff. June 15, 2007. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 33.01, eff. September 28, 2011. Acts 2013, 83rd Leg., R.S., Ch. 525 (S.B. 485 ), Sec. 1, eff. June 14, 2013. Acts 2025, 89th Leg., R.S., Ch. 62 (S.B. 1415 ), https://library.partnertax.ai/us-tx/stat/151.327 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 10(b), eff. June 15, 2007. Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 8, eff. June 15, 2007. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1126 (H.B. 1801 ), Sec. 1, eff. July 1, 2009. https://library.partnertax.ai/us-tx/stat/151.328 Acts 1981, 67th Leg., p. 1567, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 14, Sec. 1, eff. Oct. 2, 1984; Acts 1989, 71st Leg., ch. 231, Sec. 6, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 587, Sec. 15, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 147, Sec. 1, eff. July 1, 1995. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 9, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 1373 (S.B. 958 ), https://library.partnertax.ai/us-tx/stat/151.329 Acts 1981, 67th Leg., p. 1568, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 230, Sec. 1, eff. July 1, 1995. https://library.partnertax.ai/us-tx/stat/151.330 Acts 1981, 67th Leg., p. 1568, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 74, Sec. 1, eff. Oct. 1, 1985; Acts 1985, 69th Leg., ch. 235, Sec. 2, 3, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 28; Acts 1993, 73rd Leg., ch. 587, Sec. 16, eff. Oct. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 24, eff. Oct. 1, 1997. https://library.partnertax.ai/us-tx/stat/151.331 Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1025, Sec. 1, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/151.332 Acts 1981, 67th Leg., p. 2771, ch. 752, Sec. 7(b), eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.333 Acts 2007, 80th Leg., R.S., Ch. 939 (H.B. 3693 ), Sec. 16, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/151.334 Acts 2009, 81st Leg., R.S., Ch. 1109 (H.B. 469 ), Sec. 4, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/151.336 Acts 1989, 71st Leg., ch. 231, Sec. 7, eff. Aug. 28, 1989. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 844 (H.B. 78 ), Sec. 1, eff. October 1, 2013. https://library.partnertax.ai/us-tx/stat/151.337 Acts 1983, 68th Leg., p. 4870, ch. 859, Sec. 2, eff. Sept. 1, 1983. Amended by Acts 1985, 69th Leg., ch. 717, Sec. 11, eff. Sept. 1, 1985. https://library.partnertax.ai/us-tx/stat/151.338 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 16, eff. Oct. 2, 1984. Amended by: Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525 ), Sec. 4, eff. June 10, 2019. https://library.partnertax.ai/us-tx/stat/151.339 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 18, eff. Oct. 2, 1984. https://library.partnertax.ai/us-tx/stat/151.340 Acts 1987, 70th Leg., ch. 910, Sec. 2, eff. Aug. 31, 1987. https://library.partnertax.ai/us-tx/stat/151.341 Acts 1983, 68th Leg., p. 1038, ch. 235, art. 7, Sec. 1(a), eff. Sept. 1, 1983. Renumbered from Sec. 151.333 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(52), eff. Sept. 1, 1987. Amended by: Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278 ), Sec. 3.71, eff. April 1, 2009. https://library.partnertax.ai/us-tx/stat/151.342 Acts 1983, 68th Leg., p. 5052, ch. 913, Sec. 1, eff. Aug. 29, 1983. Renumbered from Sec. 151.333 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(52), eff. Sept. 1, 1987. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 19, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/151.343 Acts 1999, 76th Leg., ch. 247, Sec. 1, eff. July 1, 1999. Amended by: Acts 2021, 87th Leg., R.S., Ch. 293 (S.B. 197 ), Sec. 1, eff. October 1, 2021. https://library.partnertax.ai/us-tx/stat/151.344 Acts 2011, 82nd Leg., R.S., Ch. 1110 (S.B. 1732 ), Sec. 2, eff. June 17, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1217 (S.B. 1536 ), Sec. 3.21, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/151.346 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 29. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 17, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/151.347 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 30. Amended by Acts 1989, 71st Leg., ch. 365, Sec. 1, eff. Oct. 1, 1989; Acts 1995, 74th Leg., ch. 308, Sec. 1, eff. July 1, 1995. https://library.partnertax.ai/us-tx/stat/151.348 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 31. Amended by Acts 1989, 71st Leg., ch. 334, Sec. 1, eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/151.350 Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.351 Acts 1999, 76th Leg., ch. 394, Sec. 8, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.353 Acts 1995, 74th Leg., ch. 973, Sec. 1, eff. Oct. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 25, eff. Oct. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 42 (S.B. 966 ), Sec. 2.28, eff. September 1, 2014. https://library.partnertax.ai/us-tx/stat/151.354 Acts 1999, 76th Leg., ch. 1467, Sec. 2.23, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.355 Acts 2001, 77th Leg., ch. 966, Sec. 4.25, eff. Sept. 1, 2001, and Acts 2001, 77th Leg., ch. 1234, Sec. 39. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 24, eff. Oct. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1352 (H.B. 4 ), Sec. 14, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/151.356 Acts 2013, 83rd Leg., R.S., Ch. 942 (H.B. 1712 ), Sec. 3, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/151.359 Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223 ), Sec. 1, eff. September 1, 2013. Amended by: Acts 2017, 85th Leg., R.S., Ch. 378 (H.B. 4038 ), Sec. 1, eff. June 1, 2017. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 19.002(a), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/141.003 Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/141.005 Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/141.006 Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/142.001 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.002 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 93, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/142.003 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.004 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.005 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 94, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/142.006 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.007 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.008 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.009 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.010 Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001. https://library.partnertax.ai/us-tx/stat/142.011 Acts 2003, 78th Leg., ch. 1310, Sec. 96, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/142.0055 Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/151.001 Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.002 Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(1), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/151.010 Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984; Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.012 Acts 2003, 78th Leg., ch. 1310, Sec. 98, eff. Oct. 1, 2003. SUBCHAPTER B. ADMINISTRATION AND RECORDS https://library.partnertax.ai/us-tx/stat/151.021 Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.022 Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.023 Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 9, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.024 Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.025 Acts 2003, 78th Leg., ch. 1310, Sec. 121(26) and Acts 2003, 78th Leg., ch. 209, https://library.partnertax.ai/us-tx/stat/151.026 Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.027 Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 351, Sec. 3, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 69, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 1218, Sec. 3, eff. Sept. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/151.029 Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER C. IMPOSITION AND COLLECTION OF SALES TAX https://library.partnertax.ai/us-tx/stat/151.0048 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 8. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 12, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1031, Sec. 19, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 13, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1114, Sec. 1.01, eff. Oct. 1, 1999; Acts 1999, 76th Leg., ch. 1114, Sec. 2.01, eff. Oct. 1, 2001; Acts 2003, 78th Leg., ch. 1276, https://library.partnertax.ai/us-tx/stat/151.051 Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990. For expiration of this section, see Subsection (d). https://library.partnertax.ai/us-tx/stat/151.052 Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 397, Sec. 1, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.053 Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 2, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 2, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 1. https://library.partnertax.ai/us-tx/stat/151.054 Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 2, eff. Oct. 2, 1984; Acts 1985, 69th Leg., ch. 206, Sec. 6, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 16. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 397, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 364 (S.B. 296 ), Sec. 1, eff. June 7, 2021. https://library.partnertax.ai/us-tx/stat/151.055 Acts 1981, 67th Leg., p. 1551, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 9, Sec. 2, eff. Oct. 2, 1984. https://library.partnertax.ai/us-tx/stat/151.056 Acts 1981, 67th Leg., p. 1551, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 17; Acts 2003, 78th Leg., ch. 209, Sec. 18, eff. Oct. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 3, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/151.058 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 18. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 20, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/151.060 Acts 1991, 72nd Leg., ch. 378, Sec. 1, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/151.061 Acts 2001, 77th Leg., ch. 370, Sec. 1, eff. Aug. 1, 2002. SUBCHAPTER D. IMPOSITION AND COLLECTION OF USE TAX https://library.partnertax.ai/us-tx/stat/151.101 Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.102 Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.0103 Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459 ), Sec. 1, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/151.103 Acts 2007, 80th Leg., R.S., Ch. 1266, Sec. 15(2), eff. September 1, 2007. Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 12, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 397, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, Sec. 100, eff. July 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 15(2), eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/151.0104 Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 13. https://library.partnertax.ai/us-tx/stat/151.104 Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 3, eff. Oct. 2, 1984; Acts 1993, 73rd Leg., ch. 1031, Sec. 21, eff. Sept. 1, 1993. Amended by: Acts 2021, 87th Leg., R.S., Ch. 364 (S.B. 296 ), Sec. 2, eff. June 7, 2021. https://library.partnertax.ai/us-tx/stat/151.105 Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.106 Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.107 Acts 2019, 86th Leg., R.S., Ch. 51 (H.B. 2153 ), https://library.partnertax.ai/us-tx/stat/151.108 Acts 2011, 82nd Leg., R.S., Ch. 1144 (H.B. 1841 ), Sec. 1, eff. June 17, 2011. SUBCHAPTER E. RESALE AND EXEMPTION CERTIFICATES https://library.partnertax.ai/us-tx/stat/151.151 Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 20. https://library.partnertax.ai/us-tx/stat/151.152 Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 351, Sec. 2, eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 101, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/151.153 Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.154 Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 8, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 19, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/151.155 Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 9, eff. Oct. 1, 1995; Acts 2001, 77th Leg., ch. 1263, Sec. 15, eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.156 Acts 1989, 71st Leg., ch. 903, Sec. 2, eff. June 14, 1989. https://library.partnertax.ai/us-tx/stat/151.157 Acts 1993, 73rd Leg., ch. 955, https://library.partnertax.ai/us-tx/stat/151.158 Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993. Amended by Acts 2003, 78th Leg., ch. 1001, Sec. 3, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 904 (S.B. 776 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.159 Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993. https://library.partnertax.ai/us-tx/stat/151.160 Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993. SUBCHAPTER F. SALES TAX PERMITS https://library.partnertax.ai/us-tx/stat/151.201 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1). Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.04, 14.12(1). https://library.partnertax.ai/us-tx/stat/151.202 Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 102, eff. July 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 15(3), eff. September 1, 2007. Acts 2015, 84th Leg., R.S., Ch. 307 (S.B. 853 ), Sec. 1, eff. June 1, 2015. https://library.partnertax.ai/us-tx/stat/151.203 Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/151.204 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(2). Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 3; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(2). https://library.partnertax.ai/us-tx/stat/151.205 Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER G. SELLER'S AND RETAILER'S SECURITY https://library.partnertax.ai/us-tx/stat/151.0231 Acts 1999, 76th Leg., ch. 457, Sec. 1, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.0241 Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358 ), Sec. 2(a), eff. June 16, 2015. https://library.partnertax.ai/us-tx/stat/151.0515 Acts 2001, 77th Leg., ch. 967, Sec. 2, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 21, eff. July 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481 ), Sec. 17, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12 ), Sec. 2.13, eff. June 8, 2007. Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796 ), Sec. 18, eff. September 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7 ), Sec. 35, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745 ), https://library.partnertax.ai/us-tx/stat/151.515 Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES https://library.partnertax.ai/us-tx/stat/151.0565 Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 2, eff. September 1, 2009. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1061 (H.B. 3169 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/151.0595 Acts 2019, 86th Leg., R.S., Ch. 51 (H.B. 2153 ), Sec. 2, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/151.601 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.602 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.603 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.604 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.605 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.606 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.607 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1044, ch. 235, art. 7, Sec. 7, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/151.608 Acts 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.614 Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.615 Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES https://library.partnertax.ai/us-tx/stat/151.701 Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.703 Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.03, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/151.704 Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1119 (H.B. 2358 ), Sec. 2, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/151.705 Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.707 Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.09, eff. Sept. 1, 1993. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 17, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.708 Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 13, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.709 Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 14, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.711 Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.712 Acts 1993, 73rd Leg., ch. 955, Sec. 4, eff. June 19, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 22, eff. Oct. 1, 1995; Acts 2003, 78th Leg., ch. 1001, Sec. 6, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/151.713 Acts 1993, 73rd Leg., ch. 955, Sec. 4, eff. June 19, 1993. https://library.partnertax.ai/us-tx/stat/151.714 Acts 2001, 77th Leg., ch. 442, Sec. 16, eff. Sept. 1, 2001. SUBCHAPTER M. DISPOSITION OF PROCEEDS https://library.partnertax.ai/us-tx/stat/151.801 Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 65, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.14, eff. Sept. 1, 1997. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1159 (H.B. 12 ), Sec. 45, eff. June 15, 2007. Acts 2013, 83rd Leg., R.S., Ch. 835 (H.B. 7 ), Sec. 14, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 82 (S.B. 1366 ), Sec. 5, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 82 (S.B. 1366 ), https://library.partnertax.ai/us-tx/stat/151.1551 Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268 ), Sec. 1, eff. September 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223 ), Sec. 3, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 236 (S.B. 140 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/151.1575 Acts 2003, 78th Leg., ch. 1001, Sec. 2, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 904 (S.B. 776 ), Sec. 2, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.2021 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 2. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.05. https://library.partnertax.ai/us-tx/stat/151.3021 Acts 2001, 77th Leg., ch. 1263, Sec. 17, eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.3051 Acts 2015, 84th Leg., R.S., Ch. 772 (H.B. 2313 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/151.3071 Acts 1993, 73rd Leg., ch. 955, Sec. 3, eff. June 19, 1993. https://library.partnertax.ai/us-tx/stat/151.3101 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 11, eff. Oct. 2, 1984. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 22; Acts 1989, 71st Leg., ch. 744, Sec. 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.061; Acts 1999, 76th Leg., ch. 1467, Sec. 2.16, eff. Oct. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 229 (H.B. 1965 ), Sec. 1, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 543 (H.B. 3386 ), Sec. 1, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/151.3102 Acts 2019, 86th Leg., R.S., Ch. 318 (H.B. 2684 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 285 (H.B. 3799 ), Sec. 1, eff. October 1, 2021. https://library.partnertax.ai/us-tx/stat/151.3105 Acts 2003, 78th Leg., ch. 1114, Sec. 32, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/151.3111 Acts 1999, 76th Leg., ch. 631, https://library.partnertax.ai/us-tx/stat/151.3131 Acts 2021, 87th Leg., R.S., Ch. 554 (S.B. 313 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.3132 Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/151.3133 Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/151.3134 Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/151.3135 Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/151.3141 Acts 1987, 70th Leg., ch. 1116, Sec. 1, eff. Oct. 1, 1987. https://library.partnertax.ai/us-tx/stat/151.3162 Acts 1999, 76th Leg., ch. 631, Sec. 14, eff. Oct. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 5, eff. September 1, 2007. Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268 ), Sec. 5, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.3171 Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757 ), Sec. 8, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/151.3181 Acts 2001, 77th Leg., ch. 1263, Sec. 23, eff. Oct. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 107, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/151.3185 Acts 1999, 76th Leg., ch. 1467, Sec. 2.20, eff. Oct. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 24, eff. Oct. 1, 2001. Amended by: Acts 2015, 84th Leg., R.S., Ch. 410 (H.B. 2507 ), Sec. 1, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 323 (H.B. 3086 ), Sec. 1, eff. May 31, 2019. Acts 2019, 86th Leg., R.S., Ch. 323 (H.B. 3086 ), Sec. 2, eff. May 31, 2019. https://library.partnertax.ai/us-tx/stat/151.3186 Acts 2013, 83rd Leg., R.S., Ch. 1272 (H.B. 1133 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/151.3291 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/151.3335 Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356 ), Sec. 1, eff. October 1, 2015. https://library.partnertax.ai/us-tx/stat/151.3415 Acts 2009, 81st Leg., R.S., Ch. 1390 (S.B. 1929 ), Sec. 2, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/151.3501 Acts 2003, 78th Leg., ch. 209, Sec. 23, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/151.3503 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 9, eff. Oct. 2, 1984. Amended by Acts 1989, 71st Leg., ch. 254, Sec. 1, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1040, Sec. 18, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 14, eff. Oct. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286 ), Sec. 22, eff. September 1, 2013. Transferred, redesignated and amended from Tax Code, Section 151.057 by Acts 2017, 85th Leg., R.S., Ch. 573 (S.B. 745 ), Sec. 1, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/151.3565 Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/151.3595 Acts 2015, 84th Leg., R.S., Ch. 412 (H.B. 2712 ), Sec. 1, eff. June 10, 2015. Amended by: Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 19.002(b), eff. September 1, 2025. SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING https://library.partnertax.ai/us-tx/stat/151.4171 Acts 1999, 76th Leg., ch. 457, Sec. 2, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.4261 Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199 ), Sec. 2, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/151.4291 Acts 1997, 75th Leg., ch. 114, Sec. 2, eff. May 19, 1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.27, 2.28, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1134, Sec. 1.07, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1134, Sec. 2.05, eff. Sept. 1, 2005; Acts 2003, 78th Leg., ch. 814, Sec. 3.54, 3.55, eff. Sept. 1, 2003. For expiration of this section, see Subsection (m). https://library.partnertax.ai/us-tx/stat/151.4292 Acts 2021, 87th Leg., R.S., Ch. 401 (S.B. 1524 ), Sec. 1, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/151.4305 Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833 ), Sec. 1, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.4661 Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/151.7032 Acts 2001, 77th Leg., ch. 442, Sec. 12, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 15, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 16, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.7075 Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 18, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.7101 Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.7102 Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/151.00393 Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.00394 Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999. Amended by: Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405 ), Sec. 7, eff. July 1, 2025. Sec. 151.004. "IN THIS STATE". "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States. Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.401 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013. (d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013. (e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013. Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 10, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 1362, ch. 281, Sec. 1, eff. Oct. 1, 1983; Acts 1993, 73rd Leg., ch. 486, https://library.partnertax.ai/us-tx/stat/151.402 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(2), eff. June 14, 2013. Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 2.02, eff. Sept. 1, 1994. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 13.02, eff. September 28, 2011. Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559 ), Sec. 3(2), eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/151.403 Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.405 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1363, ch. 281, Sec. 2, eff. Oct. 1, 1983; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 17, eff. Oct. 2, 1984. https://library.partnertax.ai/us-tx/stat/151.406 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1001, Sec. 5, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/151.407 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.408 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.409 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.410 Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.411 Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 3, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 4, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 2. https://library.partnertax.ai/us-tx/stat/151.412 Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., c. 1116, Sec. 2, eff. Oct. 1, 1987. https://library.partnertax.ai/us-tx/stat/151.413 Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982. Sec. 151.414. "RETAIL GROCER" DEFINED. In this subchapter, "retail grocer" means a retail vendor who sells food for human consumption off the premises, together with household supplies and nondurable household goods. Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.415 Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.416 Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 4, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 3, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 3. https://library.partnertax.ai/us-tx/stat/151.417 Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.418 Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.419 Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 849, ch. 197, Sec. 1, eff. May 24, 1983; Acts 1983, 68th Leg. p. 1363, ch. 281, Sec. 3, eff. Oct. 1, 1983. https://library.partnertax.ai/us-tx/stat/151.420 Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.421 Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.422 Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.423 Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 4, eff. Oct. 1, 1983; Acts 1985, 69th Leg., ch. 708, Sec. 18, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 32; Acts 1999, 76th Leg., ch. 1590, Sec. 4, eff. June 19, 1999. https://library.partnertax.ai/us-tx/stat/151.424 Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 5, eff. Oct. 1, 1983. https://library.partnertax.ai/us-tx/stat/151.425 Acts 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.426 Acts 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1043, ch. 235, art. 7, Sec. 6, eff. Sept. 1, 1983; Acts 1999, 76th Leg., ch. 1467, Sec. 2.24, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.427 Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.428 Acts 1983, 68th Leg., p. 1039, ch. 235, art. 7, Sec. 3(a), eff. Sept. 1, 1983. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(2), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.250, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/151.429 Acts 1987, 70th Leg., ch. 765, Sec. 2, eff. Aug. 31, 1987. Amended by Acts 1989, 71st Leg., ch. 471, Sec. 5, eff. Sept. 1, 1989; Acts 1989, 71st Leg., ch. 1106, Sec. 21, 22, eff. Aug. 28, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 11, Sec. 56, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 231, Sec. 9, 10, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 268, Sec. 41, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 986, Sec. 28, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, https://library.partnertax.ai/us-tx/stat/151.430 Acts 1999, 76th Leg., ch. 457, Sec. 3, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/151.431 Acts 2003, 78th Leg., ch. 814, https://library.partnertax.ai/us-tx/stat/151.432 Acts 1997, 75th Leg., ch. 1099, Sec. 1, eff. Oct. 1, 1997. https://library.partnertax.ai/us-tx/stat/151.433 Acts 2025, 89th Leg., R.S., Ch. 626 (H.B. 3486 ), Sec. 1, eff. October 1, 2025. https://library.partnertax.ai/us-tx/stat/151.434 Acts 2025, 89th Leg., R.S., Ch. 627 (H.B. 3487 ), Sec. 1, eff. October 1, 2025. SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES https://library.partnertax.ai/us-tx/stat/151.461 Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), https://library.partnertax.ai/us-tx/stat/151.462 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 4, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 399, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.463 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.464 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.465 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 533 (S.B. 516 ), Sec. 3, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/151.466 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 534 (S.B. 517 ), Sec. 3, eff. June 14, 2013. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 400, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.467 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.468 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.02, eff. October 1, 2011. Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 6, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 401, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.469 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/151.470 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 7, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 402, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.471 Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11 ), Sec. 3, eff. September 1, 2011. SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE https://library.partnertax.ai/us-tx/stat/151.481 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 2, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.482 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 3, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 4, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.483 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/151.484 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/151.485 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 5, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.486 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 6, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.487 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 297 (S.B. 586 ), Sec. 7, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/151.488 Acts 2019, 86th Leg., R.S., Ch. 371 (H.B. 1543 ), Sec. 1, eff. September 1, 2019. SUBCHAPTER J. TAX DETERMINATIONS https://library.partnertax.ai/us-tx/stat/151.501 Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.503 Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.504 Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.505 Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.507 Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985. Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985. https://library.partnertax.ai/us-tx/stat/151.508 Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.509 Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(2), eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 21, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/151.510 Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.511 Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991. Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(3), eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/151.512 Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.514 Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/151.7103 Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/152.001 Acts 1981, 67th Leg., p. 1586, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 5(c), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 3211, ch. 553, Sec. 1, 2, eff. Sept. 1, 1983; Acts 1989, 71st Leg., ch. 606, Sec. 4, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 524, Sec. 2, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 29, Sec. 1, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 169, Sec. 3, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 587, https://library.partnertax.ai/us-tx/stat/152.002 Acts 1981, 67th Leg., p. 1587, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 945, Sec. 5, eff. Jan. 1, 1996; Acts 1999, 76th Leg., ch. 1042, Sec. 2, eff. Aug. 30, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 2.30, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 26, eff. Oct. 1, 2001; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.816, eff. Sept. 1, 2003. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4 ), https://library.partnertax.ai/us-tx/stat/152.003 Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. IMPOSITION OF TAX https://library.partnertax.ai/us-tx/stat/152.021 Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996. For expiration of this section, see Subsection (c). https://library.partnertax.ai/us-tx/stat/152.022 Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 7, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/152.023 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1414, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 700 (S.B. 338 ), Sec. 1, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/152.024 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.025 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654 ), Sec. 2, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913 ), Sec. 7, eff. September 1, 2013. Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 1, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/152.026 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 8, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 3; Acts 1991, 72nd Leg., ch. 16, Sec. 17.04, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.04, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/152.027 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984; Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997. Amended by: Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718 ), Sec. 1, eff. July 1, 2025. Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718 ), Sec. 2, eff. July 1, 2025. https://library.partnertax.ai/us-tx/stat/152.028 Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 2, eff. May 20, 1983. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 10, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 4; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.05, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 27, eff. Oct. 1, 1997. SUBCHAPTER C. COLLECTION OF TAXES https://library.partnertax.ai/us-tx/stat/152.041 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 11, eff. Sept. 1, 1983; Acts 1993, 73rd Leg., ch. 29, Sec. 3, eff. Oct. 1, 1993; Acts 1999, 76th Leg., ch. 1467, Sec. 2.31, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 27, eff. Sept. 1, 2001. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4 ), Sec. 2, eff. September 1, 2006. https://library.partnertax.ai/us-tx/stat/152.042 Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995. Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.09, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718 ), Sec. 3, eff. July 1, 2025. https://library.partnertax.ai/us-tx/stat/152.043 Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.254, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.008, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/152.044 Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 19, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 4, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/152.045 Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.06, eff. Sept. 1, 1991. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.04, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/152.046 Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.047 Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 28, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617 ), Sec. 1, eff. July 1, 2007. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.05, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/152.048 Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993. SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES https://library.partnertax.ai/us-tx/stat/152.061 Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/152.062 Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 45, eff. Aug. 1, 1984; Acts 1993, 73rd Leg., ch. 587, Sec. 20, eff. Oct. 1, 1993; Acts 1999, 76th Leg., ch. 1467, Sec. 4.01, eff. June 19, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654 ), Sec. 3, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 884 (S.B. 267 ), Sec. 1, eff. June 17, 2011. Acts 2017, 85th Leg., R.S., Ch. 969 (S.B. 2076 ), https://library.partnertax.ai/us-tx/stat/152.063 Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 21, eff. Oct. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 29, eff. Oct. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.06, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/152.064 Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998. https://library.partnertax.ai/us-tx/stat/152.065 Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993. https://library.partnertax.ai/us-tx/stat/152.066 Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 12, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1040, Sec. 31, eff. Oct. 1, 1997. https://library.partnertax.ai/us-tx/stat/152.067 Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.068 Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 7, eff. Oct. 1, 1993. https://library.partnertax.ai/us-tx/stat/152.069 Acts 1993, 73rd Leg., ch. 29, Sec. 8, eff. Oct. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 32, eff. Oct. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 793 (S.B. 1235 ), Sec. 16, eff. September 1, 2009. SUBCHAPTER E. EXEMPTIONS https://library.partnertax.ai/us-tx/stat/152.081 Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/152.082 Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.009, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724 ), Sec. 1, eff. June 17, 2015. https://library.partnertax.ai/us-tx/stat/152.083 Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.010, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/152.084 Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.085 Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.086 Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(b), eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 209, Sec. 25, eff. Oct. 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 236 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/152.087 Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990; Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.011, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/152.088 Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/152.089 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 1(b), eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 22, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 705, Sec. 9, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/152.090 Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 10, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/152.091 Acts 1983, 68th Leg., p. 3211, ch. 553, Sec. 3, eff. Sept. 1, 1983. Amended by Acts 1999, 76th Leg., ch. 631, Sec. 16, eff. Oct. 1, 2001; Acts 2001, 77th Leg., ch. 1263, Sec. 29, eff. Oct. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268 ), Sec. 7, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/152.092 Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 1, eff. May 20, 1983. Renumbered from Sec. 152.090 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(53). Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 23, eff. Oct. 1, 1993. https://library.partnertax.ai/us-tx/stat/152.093 Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989. Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226 ), Sec. 1 For text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 3, see other Sec. 152.094. https://library.partnertax.ai/us-tx/stat/152.094 Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 3, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/152.094 Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 3, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/152.095 Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226 ), Sec. 1, eff. September 1, 2025. SUBCHAPTER F. PENALTIES https://library.partnertax.ai/us-tx/stat/152.101 Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/152.102 Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/152.103 Acts 1993, 73rd Leg., ch. 29, Sec. 10 (a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter. Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25 (a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D. (b) An offense under this section is a Class C misdemeanor. Acts 1981, 67th Leg., p. 1595, ch. 389, https://library.partnertax.ai/us-tx/stat/152.104 Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/152.105 Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/152.106 Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003. SUBCHAPTER G. DISPOSITION OF TAXES https://library.partnertax.ai/us-tx/stat/152.121 Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 456, ch. 93, Sec. 13, eff. Sept. 1, 1983; Acts 1983, 68th Leg., p. 1360, ch. 280, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 23.01, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 165, Sec. 22(71), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.260, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1325, https://library.partnertax.ai/us-tx/stat/152.122 Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982. Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 2, eff. Sept. 1, 1984; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 42, eff. Sept. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 7, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/152.123 Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005. https://library.partnertax.ai/us-tx/stat/152.0215 Acts 2001, 77th Leg., ch. 967, Sec. 3, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 22, eff. July 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 835 (S.B. 867 ), Sec. 1, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481 ), Sec. 18, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12 ), Sec. 2.14, eff. June 8, 2007. Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796 ), Sec. 19, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745 ), https://library.partnertax.ai/us-tx/stat/152.0411 Acts 1995, 74th Leg., ch. 1015, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.253, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 28, eff. Oct. 1, 1997; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.817, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/152.0412 Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4 ), Sec. 3, eff. October 1, 2006. Amended by: Acts 2007, 80th Leg., R.S., Ch. 825 (H.B. 261 ), Sec. 1, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097 ), Sec. 3K.08, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.007, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/152.0472 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 8, eff. June 15, 2007. https://library.partnertax.ai/us-tx/stat/152.0475 Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067 ), Sec. 2, eff. May 29, 2017. (e) The comptroller may adopt rules to implement this section. Added by Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617 ), Sec. 2, eff. July 1, 2007. Amended by: Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067 ), Sec. 1, eff. May 29, 2017. Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067 ), Sec. 2, eff. May 29, 2017. https://library.partnertax.ai/us-tx/stat/152.0635 Acts 1993, 73rd Leg., ch. 29, Sec. 5, eff. Oct. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 30, eff. Oct. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.07, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/152.1222 Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2 ), Sec. 3(a), eff. October 1, 2006. https://library.partnertax.ai/us-tx/stat/154.001 Acts 1981, 67th Leg., p. 1638, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 1, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 1, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 705, Sec. 10, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.262, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 40, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, https://library.partnertax.ai/us-tx/stat/154.002 Acts 2001, 77th Leg., ch. 540, Sec. 2, eff. Sept. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 2, eff. September 1, 2019. SUBCHAPTER B. IMPOSITION AND RATE OF TAX https://library.partnertax.ai/us-tx/stat/154.021 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 1, eff. Aug. 1, 1984, Sec. 2, eff. Sept. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.01, eff. July 1, 1990. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5 ), Sec. 1, eff. January 1, 2007. https://library.partnertax.ai/us-tx/stat/154.022 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 3, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.023 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.024 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 2, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.16, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1110, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 792 (S.B. 269 ), Sec. 2, eff. September 1, 2005. Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.025 Acts 1991, 72nd Leg., ch. 409, Sec. 3, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.17, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.026 Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 3, eff. September 1, 2017. SUBCHAPTER C. TAX STAMPS https://library.partnertax.ai/us-tx/stat/154.041 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 788, ch. 188, Sec. 1, eff. May 21, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 4, eff. June 7, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 8, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.042 Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 5, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 37, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.18, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.043 Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 89, Sec. 1, eff. Aug. 26, 1985; Acts 1997, 75th Leg., ch. 1423, Sec. 19.19, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.044 Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 3, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 6, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.20, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.045 Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 4, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.21, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.046 Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 5, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 7, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.22, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.047 Acts 1981, 67th Leg., p. 1642, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 89, Sec. 2, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., ch. 409, Sec. 8, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.23, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.050 Acts 1981, 67th Leg., p. 1642, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 12, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 580, Sec. 1, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 240, Sec. 7, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 10, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 42, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.26, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.051 Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 89, Sec. 3, eff. Aug. 26, 1985; Acts 1987, 70th Leg., ch. 580, Sec. 2, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 409, Sec. 11, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 38, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 891, Sec. 3.20, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, https://library.partnertax.ai/us-tx/stat/154.052 Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 580, Sec. 3, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 240, Sec. 8, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 12, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.28, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 11.01, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/154.053 Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 9, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 13, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.29, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1104, Sec. 2, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/154.054 Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 10, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 14, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.3, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.058 Acts 1981, 67th Leg., p. 1644, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 2, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 12, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 15, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.31, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.060 Acts 1981, 67th Leg., p. 1644, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 13, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.32, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 6, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.061 Acts 1991, 72nd Leg., ch. 409, Sec. 16, eff. June 7, 1991. SUBCHAPTER D. PERMITS https://library.partnertax.ai/us-tx/stat/154.101 Acts 1981, 67th Leg., p. 1645, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 3, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 14, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 17, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 39, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.33, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, https://library.partnertax.ai/us-tx/stat/154.102 Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 11, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.107 Acts 1981, 67th Leg., p. 1646, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 19, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 20, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.35, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.110 Acts 1981, 67th Leg., p. 1646, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 7, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 21, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 21, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.36, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 49, eff. Oct. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), https://library.partnertax.ai/us-tx/stat/154.111 Acts 1981, 67th Leg., p. 1647, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 8, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 22, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 21, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 671, Sec. 4.01, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.37, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), https://library.partnertax.ai/us-tx/stat/154.114 Acts 1981, 67th Leg., p. 1647, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 9, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 25, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 23, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 40, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.39, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.39, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/154.116 Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.42, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.117 Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 25, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/154.121 Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(3), eff. September 1, 2021. (d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(3), eff. September 1, 2021. (e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(3), eff. September 1, 2021. Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 12, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, https://library.partnertax.ai/us-tx/stat/154.152 Acts 1981, 67th Leg., p. 1649, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 29, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 26, eff. June 7, 1991; Acts 2003, 78th Leg., ch. 1141, Sec. 1, eff. June 20, 2003. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 16, eff. September 1, 2021. SUBCHAPTER F. RECORDS AND REPORTS https://library.partnertax.ai/us-tx/stat/154.201 Acts 1981, 67th Leg., p. 1649, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 13, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 43, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.43, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1104, Sec. 3, eff. Sept. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), https://library.partnertax.ai/us-tx/stat/154.202 Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.44, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.203 Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 18, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.204 Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.45, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 12, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.205 Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.46, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.207 Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 31, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.47, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 13, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.208 Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 14, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.209 Acts 1981, 67th Leg., p. 1652, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 15, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 32, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.48, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 540, Sec. 3, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), https://library.partnertax.ai/us-tx/stat/154.210 Acts 1981, 67th Leg., p. 1652, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 33, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.49, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.40, eff. Oct. 1, 1999. Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 4, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/154.211 Acts 1991, 72nd Leg., ch. 409, Sec. 29, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.50, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.212 Acts 2007, 80th Leg., R.S., Ch. 129 (H.B. 11 ), Sec. 2, eff. September 1, 2007. SUBCHAPTER G. ADMINISTRATION BY COMPTROLLER https://library.partnertax.ai/us-tx/stat/154.0225 Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 4, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.301 Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 35, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 30, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 44, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.52, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.302 Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 36, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.53, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.304 Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 38, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 45, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.54, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.305 Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.55, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.306 Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.56, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.307 Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.57, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.308 Acts 1991, 72nd Leg., ch. 409, Sec. 32, eff. June 7, 1991. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 46, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.58, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.41, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/154.309 Acts 1991, 72nd Leg., ch. 409, Sec. 32, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.59, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.42, eff. Oct. 1, 1999. SUBCHAPTER H. ENFORCEMENT OF TAX https://library.partnertax.ai/us-tx/stat/154.403 Acts 1981, 67th Leg., p. 1656, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 39, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 33, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.60, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.404 Acts 1981, 67th Leg., p. 1656, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 40, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 34, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.61, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.405 Acts 1981, 67th Leg., p. 1657, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 41, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 36, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 44, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.63, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 19, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/154.406 Acts 1981, 67th Leg., p. 1657, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 36, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.64, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 20, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/154.407 Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 21, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/154.409 Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.410 Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.411 Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 44, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.65, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.412 Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 45, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 37, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.66, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.413 Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/154.414 Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.67, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.0415 Acts 1999, 76th Leg., ch. 1539, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 1, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/154.415 Acts 1989, 71st Leg., ch. 240, Sec. 46, eff. Oct. 1, 1989. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 45, Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.68, eff. Sept. 1, 1997. SUBCHAPTER I. PENALTIES https://library.partnertax.ai/us-tx/stat/154.501 Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 18, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 47, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 39, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.69, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 50, eff. Oct. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), https://library.partnertax.ai/us-tx/stat/154.502 Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 5, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 18, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.503 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 6, eff. September 1, 2017. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 20, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.504 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 671, Sec. 4.05, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.505 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.506 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.507 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 48, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.70, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.508 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 49, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.71, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.509 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 19, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 40, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 19, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 21, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.510 Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 42, eff. June 7, 1991; Acts 1999, 76th Leg., ch. 1155, Sec. 1, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/154.511 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1110, Sec. 2, eff. Sept. 1, 1999. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 22, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.512 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 43, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.73, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.513 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.514 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 50, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.74, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.515 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 7, eff. September 1, 2017. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 23, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.516 Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.517 Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/154.518 Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.519 Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.520 Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 25.154, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 20, eff. September 1, 2019. SUBCHAPTER J. NATURE OF TAX AND DISPOSITION OF FUNDS https://library.partnertax.ai/us-tx/stat/154.601 Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2777, ch. 752, Sec. 9(d), eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/154.602 Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(c), eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 418, Sec. 1, eff. June 17, 1987; Acts 1989, 71st Leg., ch. 290, Sec. 52, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.76, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.603 Acts 1993, 73rd Leg., ch. 679, Sec. 68, eff. Sept. 1, 1993. Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(b), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2025, ch. 367, Sec. 6, eff. Sept. 1, 1985; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 3, eff. Sept. 1, 1984; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 3, eff. Oct. 2, 1984; Sec. 4, eff. Sept. 1, 1985; Acts 1985, 69th Leg., ch. 69, art. 9, https://library.partnertax.ai/us-tx/stat/154.1015 Acts 1991, 72nd Leg., ch. 409, Sec. 18, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 8, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 10, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.1135 Acts 1991, 72nd Leg., ch. 409, Sec. 22, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.38, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 717 (H.B. 3578 ), Sec. 1, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 14, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/154.1141 Acts 1995, 74th Leg., ch. 1000, Sec. 41, eff. Oct. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.40, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.1145 Acts 1991, 72nd Leg., ch. 409, Sec. 24, eff. June 7, 1991. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 42, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.41, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.2085 Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 15, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/154.4045 Acts 1991, 72nd Leg., ch. 409, Sec. 35, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.62, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1539, Sec. 2, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/154.4095 Acts 1999, 76th Leg., ch. 1539, Sec. 3, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/154.5025 Acts 1999, 76th Leg., ch. 1539, Sec. 4, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 4, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/154.5095 Acts 1991, 72nd Leg., ch. 409, Sec. 41, eff. June 7, 1991. Amended by Acts 1993, 73rd Leg., ch. 790, Sec. 46(20), eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.72, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/154.6035 Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2 ), Sec. 4(a), eff. September 1, 2006. https://library.partnertax.ai/us-tx/stat/155.001 Acts 1981, 67th Leg., p. 1666, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 7, eff. Oct. 2, 1984; Acts 1985, 69th Leg., ch. 58, Sec. 21, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 45, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 705, Sec. 11, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.263, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 46, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 540, https://library.partnertax.ai/us-tx/stat/155.002 Acts 2001, 77th Leg., ch. 540, Sec. 5, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 27, eff. Oct. 1, 2003. SUBCHAPTER B. IMPOSITION AND RATE OF TAX https://library.partnertax.ai/us-tx/stat/155.021 Acts 1981, 67th Leg., p. 1667, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 5, eff. Oct. 2, 1984; Acts 1991, 72nd Leg., ch. 409, Sec. 46, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.023 Acts 1981, 67th Leg., p. 1668, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.77, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.024 Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.025 Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.026 Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 3, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.027 Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.028 Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 2, eff. September 1, 2019. SUBCHAPTER C. PERMITS https://library.partnertax.ai/us-tx/stat/155.041 Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 23, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 54, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 48, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 47, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.78, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, https://library.partnertax.ai/us-tx/stat/155.045 Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 24, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 58, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.79, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.048 Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 26, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 61, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.80, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 53, eff. Oct. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 27, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/155.049 Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 27, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 62, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 671, Sec. 4.06, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.82, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), https://library.partnertax.ai/us-tx/stat/155.050 Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 63, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.83, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 717 (H.B. 3578 ), Sec. 2, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 29, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/155.053 Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 29, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.058 Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(4), eff. September 1, 2021. (d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(4), eff. September 1, 2021. (e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 35(b)(4), eff. September 1, 2021. Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 33, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, https://library.partnertax.ai/us-tx/stat/155.059 Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 34, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 67, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 48, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.84, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.43, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/155.101 Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 35, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 51, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 47, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.87, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), https://library.partnertax.ai/us-tx/stat/155.102 Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 48, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 12, eff. September 1, 2009. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 32, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/155.103 Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.88, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.44, eff. Oct. 1, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 13, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/155.104 Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.105 Acts 2007, 80th Leg., R.S., Ch. 129 (H.B. 11 ), Sec. 3, eff. September 1, 2007. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 14, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/155.107 Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 72, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.89, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.108 Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.109 Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.110 Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 38, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 73, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.90, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 540, Sec. 6, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.09, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/155.111 Acts 1981, 67th Leg., p. 1677, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 74, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 49, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.91, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.45, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 54, eff. Oct. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), https://library.partnertax.ai/us-tx/stat/155.112 Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 15, eff. September 1, 2019. (c) This section does not apply to a failure to produce records or provide other proof of tax payment under Subsection (a) if the failure results from an occurrence beyond the person's control. Added by Acts 1991, 72nd Leg., ch. 409, Sec. 52, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.92, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), https://library.partnertax.ai/us-tx/stat/155.141 Acts 1989, 71st Leg., ch. 240, Sec. 75, eff. Oct. 1, 1989. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 50, Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.93, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.143 Acts 1981, 67th Leg., p. 1678, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 76, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 53, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.94, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.144 Acts 1981, 67th Leg., p. 1678, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 77, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 54, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.95, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.145 Acts 1981, 67th Leg., p. 1679, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 78, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 56, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 51, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.97, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 22, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/155.146 Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 24, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/155.150 Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.151 Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 81, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.99, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.152 Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 82, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 58, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.100, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.153 Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.154 Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.101, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.155 Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.102, eff. Sept. 1, 1997. SUBCHAPTER F. ADMINISTRATION BY COMPTROLLER https://library.partnertax.ai/us-tx/stat/155.181 Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 83, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 61, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 52, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.104, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.182 Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 84, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 62, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.105, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.183 Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 85, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 53, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.106, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.184 Acts 1981, 67th Leg., p. 1682, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 86, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.107, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.185 Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 54, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.108, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.46, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/155.186 Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.109, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.47, eff. Oct. 1, 1999. SUBCHAPTER G. PENALTIES https://library.partnertax.ai/us-tx/stat/155.201 Acts 1981, 67th Leg., p. 1682, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 41, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 87, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 65, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.110, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 55, eff. Oct. 1, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), https://library.partnertax.ai/us-tx/stat/155.202 Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 66, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 10, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.204 Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.205 Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 88, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.111, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.206 Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 89, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.112, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.207 Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 42, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 11, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 34, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/155.208 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.209 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.114, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 12, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.210 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.115, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.0211 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 6, eff. Oct. 2, 1984. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 2; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.02, eff. July 1, 1990; Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5 ), Sec. 2, eff. January 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 10, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/155.211 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 13, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 14, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.0212 Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/155.212 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 43, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 90, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 68, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 55, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.116, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.213 Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 68, eff. June 7, 1991. https://library.partnertax.ai/us-tx/stat/155.214 Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.215 Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. ALLOCATION OF TAX https://library.partnertax.ai/us-tx/stat/155.241 Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/155.0415 Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 4, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 26, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/155.0481 Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.81, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.0591 Acts 1995, 74th Leg., ch. 1000, Sec. 49, eff. Oct. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.85, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.0595 Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 50, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.86, eff. Sept. 1, 1997. SUBCHAPTER D. RECORDS AND REPORTS https://library.partnertax.ai/us-tx/stat/155.1445 Acts 1991, 72nd Leg., ch. 409, Sec. 55, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.96, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.1451 Acts 1991, 72nd Leg., ch. 409, Sec. 57, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.98, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 23, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/155.2075 Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991. Amended by Acts 1993, 73rd Leg., ch. 790, Sec. 46(21), eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.113, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/155.2415 Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2 ), Sec. 4(b), eff. September 1, 2006. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 16, eff. September 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7 ), Sec. 36, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/156.001 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.01, eff. Oct. 1, 1994; Acts 1995, 74th Leg., ch. 454, Sec. 1, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1000, Sec. 56, eff. Oct. 1, 1995. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182 ), Sec. 3, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 22(a), eff. September 1, 2015. SUBCHAPTER B. TAX https://library.partnertax.ai/us-tx/stat/156.051 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 28, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/156.052 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 5, Sec. 1, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 5, Sec. 1. https://library.partnertax.ai/us-tx/stat/156.053 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER C. EXCEPTIONS TO TAX https://library.partnertax.ai/us-tx/stat/156.101 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 4, eff. Aug. 26, 1991. https://library.partnertax.ai/us-tx/stat/156.102 Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1359, Sec. 2, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 2.48, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.011, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 29, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/156.103 Acts 1989, 71st Leg., ch. 504, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 2, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.49, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/156.104 Acts 2003, 78th Leg., ch. 209, Sec. 30, eff. Oct. 1, 2003. SUBCHAPTER D. REPORTS AND PAYMENTS https://library.partnertax.ai/us-tx/stat/156.151 Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.02, eff. Oct. 1, 1994. https://library.partnertax.ai/us-tx/stat/156.152 Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/156.153 Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 11, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.03, eff. Oct. 1, 1994. https://library.partnertax.ai/us-tx/stat/156.154 Acts 1995, 74th Leg., ch. 454, Sec. 3, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 91, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/156.155 Acts 2017, 85th Leg., R.S., Ch. 30 (S.B. 1086 ), Sec. 1, eff. May 18, 2017. SUBCHAPTER E. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/156.201 Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/156.202 Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.06, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/156.203 Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/156.204 Acts 1983, 68th Leg., p. 302, ch. 65, Sec. 1, eff. May 3, 1983. SUBCHAPTER F. DISPOSITION OF REVENUE https://library.partnertax.ai/us-tx/stat/156.251 Acts 1981, 67th Leg., p. 1688, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 651, Sec. 8, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 5, Sec. 2; Acts 1993, 73rd Leg., ch. 986, Sec. 34, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/156.252 Acts 2019, 86th Leg., R.S., Ch. 1018 (H.B. 6 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/156.2511 Acts 1995, 74th Leg., ch. 454, Sec. 4, eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/156.2512 Acts 1999, 76th Leg., ch. 1359, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1192 (H.B. 1009 ), Sec. 1, eff. June 15, 2007. Acts 2009, 81st Leg., R.S., Ch. 667 (H.B. 2276 ), Sec. 1, eff. July 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 702 (H.B. 3042 ), Sec. 1, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 702 (H.B. 3042 ), Sec. 2, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 702 (H.B. 3042 ), https://library.partnertax.ai/us-tx/stat/156.2513 Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 1, eff. September 1, 2011. For expiration of this section, see Subsection (e). https://library.partnertax.ai/us-tx/stat/158.001 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.002 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1985, 69th Leg., ch. 527, Sec. 2, eff. Aug. 26, 1985; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818, eff. Sept. 1, 2003. SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX https://library.partnertax.ai/us-tx/stat/158.051 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1981, 67th Leg., p. 2757, ch. 752, Sec. 2(b), eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/158.052 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.053 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.054 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/158.055 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.056 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.057 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.058 Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 2, eff. May 10, 1983. Amended by Acts 1985, 69th Leg., ch. 117, Sec. 2, eff. Sept. 1, 1985. SUBCHAPTER C. EXEMPTIONS https://library.partnertax.ai/us-tx/stat/158.101 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. SUBCHAPTER D. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/158.151 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 3, eff. May 10, 1983; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 13.03, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/158.152 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1989, 71st Leg., ch. 1039, Sec. 4.06, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/158.153 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/158.154 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1983, 68th Leg., p. 463, ch. 96, Sec. 1, eff. May 10, 1983. https://library.partnertax.ai/us-tx/stat/158.155 Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. https://library.partnertax.ai/us-tx/stat/160.001 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 30, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 718, Sec. 5, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 17.01(50), eff. Sept. 1, 1995. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/160.002 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.003 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 6, eff. Sept. 1, 1993. SUBCHAPTER B. IMPOSITION OF TAX https://library.partnertax.ai/us-tx/stat/160.021 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1999, 76th Leg., ch. 243, Sec. 1, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/160.022 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.023 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.024 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.025 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.026 Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 9, eff. September 1, 2019. SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAXES https://library.partnertax.ai/us-tx/stat/160.041 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 7, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 243, Sec. 2, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 10, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/160.042 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 8, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/160.043 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.044 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 9, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/160.045 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.046 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 31, eff. Oct. 1, 1993. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.10, eff. October 1, 2011. SUBCHAPTER D. PENALTIES https://library.partnertax.ai/us-tx/stat/160.061 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.062 Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993. SUBCHAPTER E. DISPOSITION OF TAXES https://library.partnertax.ai/us-tx/stat/160.121 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 67, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/160.122 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. https://library.partnertax.ai/us-tx/stat/160.0245 Acts 2001, 77th Leg., ch. 190, Sec. 1, eff. May 21, 2001. https://library.partnertax.ai/us-tx/stat/160.0246 Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 9, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/160.0247 Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 9, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/162.001 Acts 2009, 81st Leg., R.S., Ch. 1312 (H.B. 2582 ), Sec. 1 (7) "Biodiesel fuel" has the meaning assigned to "biodiesel" by Section 16.001 , Agriculture Code. Text of subdivision as amended by Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), https://library.partnertax.ai/us-tx/stat/162.002 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.003 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.004 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 8, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.005 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.006 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.007 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.008 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.009 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119 ), Sec. 8, eff. September 1, 2020. https://library.partnertax.ai/us-tx/stat/162.010 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.011 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.012 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 1, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.013 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.014 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2017, 85th Leg., R.S., Ch. 6 (S.B. 1120 ), Sec. 1, eff. May 10, 2017. https://library.partnertax.ai/us-tx/stat/162.015 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.016 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 9, eff. September 1, 2009. SUBCHAPTER B. GASOLINE TAX https://library.partnertax.ai/us-tx/stat/162.101 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 10, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 2, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954 ), Sec. 2, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.102 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.103 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 12, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651 ), Sec. 3, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.104 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), https://library.partnertax.ai/us-tx/stat/162.105 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.106 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.107 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.108 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.109 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.110 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.111 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.112 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 13, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.113 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(3), eff. June 14, 2013. (a-2) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(3), eff. June 14, 2013. (a-3) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(3), eff. June 14, 2013. (a-4) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, https://library.partnertax.ai/us-tx/stat/162.114 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.365 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 29, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/162.366 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.367 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.368 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.369 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. SUBCHAPTER E. PENALTIES AND OFFENSES https://library.partnertax.ai/us-tx/stat/162.401 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 25, eff. September 1, 2011. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.07, eff. October 1, 2011. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 10, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.402 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 32, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 6, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 30, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/162.403 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 33, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 7, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 31, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119 ), Sec. 9, eff. September 1, 2020. https://library.partnertax.ai/us-tx/stat/162.404 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 32, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/162.405 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 96, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 34, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 8, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 33, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/162.406 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.407 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.408 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.409 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 35, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 36, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 128 (S.B. 821 ), Sec. 11, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 128 (S.B. 821 ), Sec. 12, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.410 Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 37, eff. September 1, 2009. SUBCHAPTER F. ALLOCATION OF TAXES https://library.partnertax.ai/us-tx/stat/162.501 Acts 2015, 84th Leg., R.S., Ch. 1203 , Sec. 21(7), eff. September 1, 2015. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1203 (S.B. 1455 ), Sec. 21(7), eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/162.502 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.503 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(5), eff. June 14, 2013. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 9.03, eff. October 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559 ), Sec. 3(5), eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/162.504 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(6), eff. June 14, 2013. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 9.04, eff. October 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559 ), Sec. 3(6), eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/162.506 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 5, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.1025 Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 11, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.1155 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 5, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.1275 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 13, eff. July 1, 2007. https://library.partnertax.ai/us-tx/stat/162.1276 Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599 ), Sec. 4, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.2025 Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 20, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.2165 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 9, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.2275 Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 16, eff. July 1, 2007. https://library.partnertax.ai/us-tx/stat/162.2276 Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599 ), Sec. 7, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.5025 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.5045 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/163.001 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.002 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.003 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.004 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.005 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.006 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.007 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.008 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/163.009 Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/171.0001 Acts 2013, 83rd Leg., R.S., Ch. 117, https://library.partnertax.ai/us-tx/stat/171.001 Acts 1981, 67th Leg., p. 1691, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 901, Sec. 53(a), eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.01, eff. Jan. 1, 1992; Acts 1993, 73rd Leg., ch. 765, Sec. 7, eff. Aug. 30, 1993; Acts 1995, 74th Leg., ch. 914, Sec. 12, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1002, Sec. 1, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 1185, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 184, https://library.partnertax.ai/us-tx/stat/171.0002 Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 2, eff. January 1, 2008. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 45.02, eff. January 1, 2012. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595 ), Sec. 20.002, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/171.002 Acts 1981, 67th Leg., p. 1691, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part D, Sec. 1, eff. May 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 2, pt. 1, Sec. 1, eff. Jan. 1, 1988; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 2, pt. 2, Sec. 1, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.031(a), eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1185, Sec. 2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 394, https://library.partnertax.ai/us-tx/stat/171.0003 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 3, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.003 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.0004 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 4, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.0005 Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 4, eff. January 1, 2022. Repealed by Acts 2021, 87th Leg., R.S., Ch. 859 (S.B. 938 ), Sec. 9(2), eff. January 1, 2026. Amended by: Acts 2025, 89th Leg., R.S., Ch. 335 (H.B. 346 ), Sec. 2(3), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/171.006 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 9, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 10, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 3, eff. January 1, 2014. SUBCHAPTER B. EXEMPTIONS https://library.partnertax.ai/us-tx/stat/171.0011 Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 37(1), eff. January 1, 2008. Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.02, eff. Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 1, eff. Jan. 1, 1994. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 6, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 37(1), eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.051 Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.052 Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 30, Sec. 1, eff. Aug. 26, 1985; Acts 1993, 73rd Leg., ch. 546, Sec. 2, eff. Jan. 1, 1994; Acts 2001, 77th Leg., ch. 1275, Sec. 1, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 33, eff. Oct. 1, 2003. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 3, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734 ), https://library.partnertax.ai/us-tx/stat/171.053 Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.055 Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2019, 86th Leg., R.S., Ch. 491 (H.B. 4171 ), Sec. 2.41, eff. January 1, 2022. https://library.partnertax.ai/us-tx/stat/171.056 Acts 1981, 67th Leg., p. 1693, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.057 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.058 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.059 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.060 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.061 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 3, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/171.062 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.063 Acts 1981, 67th Leg., p. 1694, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 324, Sec. 3, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 239, Sec. 1, eff. June 2, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.04, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 781, Sec. 6, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1002, Sec. 4, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 550, Sec. 3, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1185, https://library.partnertax.ai/us-tx/stat/171.064 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 5, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/171.065 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.47, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/171.066 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.067 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.068 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.069 Acts 1981, 67th Leg., p. 1695, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 6, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/171.070 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.071 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 7, eff. Jan. 1, 1996. Amended by: Acts 2017, 85th Leg., R.S., Ch. 1104 (H.B. 3992 ), Sec. 1, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/171.072 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 149, Sec. 44, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/171.073 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(16), eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/171.074 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1039, ch. 235, art. 7, Sec. 2(a), eff. Sept. 1, 1983. Amended by: Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278 ), Sec. 3.72, eff. April 1, 2009. https://library.partnertax.ai/us-tx/stat/171.075 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 14, Sec. 284(29), eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/171.076 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 8, eff. Jan. 1, 1996; Acts 2001, 77th Leg., ch. 1263, Sec. 56, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/171.077 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.93, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/171.079 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 765, Sec. 2.27, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 62, Sec. 18.48, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/171.080 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 18.49, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/171.081 Acts 1981, 67th Leg., p. 1696, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.082 Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 4, eff. May 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 9, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/171.083 Acts 1981, 67th Leg., p. 2785, ch. 752, Sec. 14, eff. May 1, 1982. https://library.partnertax.ai/us-tx/stat/171.084 Acts 1987, 70th Leg., ch. 778, Sec. 1, eff. May 1, 1988. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 34, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/171.085 Acts 1989, 71st Leg., ch. 641, Sec. 3, eff. Sept. 1, 1991. Amended by Acts 1990, 71st Leg., 6th C.S., ch. 10, art. 2, Sec. 33, eff. Sept. 6, 1990. https://library.partnertax.ai/us-tx/stat/171.086 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 5, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/171.087 Acts 1995, 74th Leg., ch. 1002, Sec. 10, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/171.088 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 4, eff. January 1, 2008. SUBCHAPTER C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT https://library.partnertax.ai/us-tx/stat/171.101 Acts 1981, 67th Leg., p. 1697, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 901, Sec. 53(b), eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.05, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 11, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286 ), Sec. 24, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), https://library.partnertax.ai/us-tx/stat/171.103 Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014. (d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014. Acts 1981, 67th Leg., p. 1697, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 1, eff. Oct. 2, 1984; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.06, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1185, Sec. 5, eff. Jan. 1, 1998. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), https://library.partnertax.ai/us-tx/stat/171.105 Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.106 Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1185, Sec. 7, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 184, Sec. 2, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1263, Sec. 59, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 209, Sec. 37, eff. Oct. 1, 2003. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), https://library.partnertax.ai/us-tx/stat/171.107 Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 1467, Sec. 2.59, eff. Jan. 1, 2000. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.108 Acts 2005, 79th Leg., Ch. 1097 (H.B. 2201 ), Sec. 4, eff. June 18, 2005. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.109 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 13(a), eff. September 1, 2013. For expiration of this section, see Subsection (e). https://library.partnertax.ai/us-tx/stat/171.111 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.09, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 23, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.151 Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 31, Sec. 5, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.11, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 1002, Sec. 14, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.152 Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 1, eff. Sept. 1, 1984; Acts 1985, 69th Leg., ch. 31, Sec. 7, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.12, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 1002, Sec. 15, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.154 Acts 1981, 67th Leg., p. 1700, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.158 Acts 1981, 67th Leg., p. 1701, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008. SUBCHAPTER E. REPORTS AND RECORDS https://library.partnertax.ai/us-tx/stat/171.201 Acts 1981, 67th Leg., p. 1701, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 31, Sec. 9, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.15, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 26, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.202 Acts 1981, 67th Leg., p. 1701, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 297, ch. 63, Sec. 2, eff. Aug. 29, 1983; Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 3, 4, eff. Sept. 1, 1984; Acts 1985, 69th Leg., ch. 31, Sec. 10, eff. Aug. 26, 1985; Acts 1985, 69th Leg., ch. 37, Sec. 6, 7, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.16, eff. Jan. 1, 1992; Acts 1993, 73rd Leg., ch. 486, Sec. 2.03, eff. Sept. 1, 1994; Acts 1995, 74th Leg., ch. 1002, https://library.partnertax.ai/us-tx/stat/171.203 Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 19, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 1185, Sec. 13, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 394, Sec. 11, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 209, Sec. 41, eff. Jan. 1, 2004. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), https://library.partnertax.ai/us-tx/stat/171.204 Acts 2023, 88th Leg., 2nd C.S., Ch. 2 (S.B. 3 ), Sec. 3, eff. January 1, 2024. Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.18, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 394, Sec. 12, eff. Jan. 1, 2000. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 28, eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 329 (S.B. 1049 ), https://library.partnertax.ai/us-tx/stat/171.205 Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.206 Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.207 Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.208 Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.209 Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.210 Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.211 Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.212 Acts 1997, 75th Leg., ch. 1185, Sec. 14. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 2, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.251 Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 5, eff. Sept. 1, 1984; Acts 1989, 71st Leg., ch. 584, Sec. 110, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.19, eff. Jan. 1, 1992; Acts 1993, 73rd Leg., ch. 546, Sec. 10, eff. Jan. 1, 1994. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61 ), Sec. 3, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/171.252 Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.253 Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.254 Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.255 Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.256 Acts 1981, 67th Leg., p. 1704, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 11, eff. Jan. 1, 1994. Amended by: Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61 ), Sec. 4, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/171.257 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.258 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.259 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part B, Sec. 5, eff. May 1, 1985. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.20, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 184, Sec. 3, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/171.260 Acts 1999, 76th Leg., ch. 184, Sec. 4, eff. Jan. 1, 2000. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 62, eff. Jan. 1, 2002. Amended by: Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 6.067, eff. September 1, 2007. SUBCHAPTER G. FORFEITURE OF CHARTER OR CERTIFICATE OF AUTHORITY https://library.partnertax.ai/us-tx/stat/171.301 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 111, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/171.302 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.303 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.304 Acts 1981, 67th Leg., p. 1705, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.305 Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.306 Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.307 Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.308 Acts 1981, 67th Leg., p. 1706, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.309 Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 6, eff. Sept. 1, 1984. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 32, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/162.115 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 14, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 4, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.116 Acts 2009, 81st Leg., R.S., Ch. 552, Sec. 5, eff. June 19, 2009. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 552 (S.B. 1782 ), Sec. 2, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 552 (S.B. 1782 ), Sec. 5, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/162.117 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 15, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.118 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.119 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.120 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.121 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.122 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 16, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.123 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.124 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.0125 Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 4.11, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/162.125 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 12, eff. July 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 161 (S.B. 254 ), Sec. 2, eff. July 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 17, eff. September 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 25, eff. September 1, 2015. Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599 ), https://library.partnertax.ai/us-tx/stat/162.126 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.127 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.128 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 18, eff. September 1, 2009. SUBCHAPTER C. DIESEL FUEL TAX https://library.partnertax.ai/us-tx/stat/162.201 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 19, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 6, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954 ), Sec. 4, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651 ), Sec. 4, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.202 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.203 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 21, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651 ), Sec. 5, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/162.204 Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), https://library.partnertax.ai/us-tx/stat/162.205 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 22, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.206 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 23, eff. September 1, 2009. Acts 2013, 83rd Leg., R.S., Ch. 435 (S.B. 603 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.207 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.208 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.209 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.210 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.211 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.212 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.213 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 24, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.214 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(4), eff. June 14, 2013. (a-2) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(4), eff. June 14, 2013. (a-3) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(4), eff. June 14, 2013. (a-4) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, https://library.partnertax.ai/us-tx/stat/162.215 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.216 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 25, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557 ), Sec. 8, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/162.217 Acts 2009, 81st Leg., R.S., Ch. 552, Sec. 5, eff. June 19, 2009. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 552 (S.B. 1782 ), Sec. 4, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 552 (S.B. 1782 ), Sec. 5, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/162.218 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 26, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.219 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.220 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.221 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.222 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.223 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 27, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.224 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.225 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.226 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.227 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 220 (H.B. 1332 ), Sec. 1, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 3(a), eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 15, eff. July 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 27.001(87), eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 161 (S.B. 254 ), https://library.partnertax.ai/us-tx/stat/162.228 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.229 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.230 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 29, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/162.231 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.232 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.233 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.234 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. https://library.partnertax.ai/us-tx/stat/162.235 Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX https://library.partnertax.ai/us-tx/stat/162.351 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.352 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.353 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.354 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.355 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.356 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 28, eff. September 1, 2015. Acts 2025, 89th Leg., R.S., Ch. 357 (S.B. 1371 ), Sec. 1, eff. June 20, 2025. https://library.partnertax.ai/us-tx/stat/162.357 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.358 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.359 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.360 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.361 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.362 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.363 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/162.364 Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/171.9201 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9202 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9203 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9204 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9205 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9206 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9207 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9208 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9209 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9210 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9211 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9212 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.9213 Acts 2025, 89th Leg., R.S., Ch. 1183 (S.B. 2206 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/171.10131 Acts 2021, 87th Leg., R.S., Ch. 4 (H.B. 1195 ), Sec. 1, eff. May 8, 2021. https://library.partnertax.ai/us-tx/stat/171.10132 Acts 2023, 88th Leg., R.S., Ch. 156 (S.B. 1243 ), Sec. 1, eff. May 23, 2023. Amended by: Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405 ), Sec. 9, eff. July 1, 2025. https://library.partnertax.ai/us-tx/stat/172.101 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Amended by: Acts 2015, 84th Leg., R.S., Ch. 805 (H.B. 3230 ), Sec. 1, eff. January 1, 2016. Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003 ), Sec. 8(a), eff. June 14, 2017. Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003 ), Sec. 8(b), eff. January 1, 2022. Redesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777 ), https://library.partnertax.ai/us-tx/stat/172.102 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Amended by: Acts 2015, 84th Leg., R.S., Ch. 805 (H.B. 3230 ), Sec. 1, eff. January 1, 2016. Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003 ), Sec. 8(a), eff. June 14, 2017. Acts 2017, 85th Leg., R.S., Ch. 773 (H.B. 1003 ), Sec. 8(b), eff. January 1, 2022. Redesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 497 (H.B. 3777 ), https://library.partnertax.ai/us-tx/stat/172.103 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.104 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.105 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.106 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.107 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.108 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.109 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Amended by: Acts 2017, 85th Leg., R.S., Ch. 3 (S.B. 550 ), Sec. 1, eff. May 4, 2017. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/172.110 Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 14(a), eff. January 1, 2015. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/181.001 Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.002 Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.003 Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.004 Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. REPORTS AND RECORDS https://library.partnertax.ai/us-tx/stat/181.051 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.052 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER C. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/181.101 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.102 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.103 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.104 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 4, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/181.105 Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER D. RESTRICTION ON MUNICIPALITIES https://library.partnertax.ai/us-tx/stat/181.151 Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE https://library.partnertax.ai/us-tx/stat/181.201 Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/181.202 Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 4, eff. Sept. 1, 1984. https://library.partnertax.ai/us-tx/stat/182.021 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991. Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.02, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 405, Sec. 55, eff. Sept. 1, 1999. Amended by: Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559 ), Sec. 1, eff. May 23, 2017. https://library.partnertax.ai/us-tx/stat/182.022 Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.03, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.07, eff. Sept. 1, 1991. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 6, eff. September 1, 2007. Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559 ), Sec. 2, eff. May 23, 2017. Acts 2019, 86th Leg., R.S., Ch. 53 (H.B. 2263 ), Sec. 4, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/182.023 Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.024 Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.025 Acts 1981, 67th Leg., p. 1716, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 405, Sec. 56, eff. Jan. 1, 2002. https://library.partnertax.ai/us-tx/stat/182.026 Acts 1981, 67th Leg., p. 1716, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.04, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.08, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/182.027 Acts 1999, 76th Leg., ch. 405, Sec. 57, eff. Sept. 1, 1999. SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS https://library.partnertax.ai/us-tx/stat/182.081 Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/182.082 Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1423, Sec. 19.117, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/182.083 Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 31, Sec. 2, eff. Aug. 26, 1985; Acts 1997, 75th Leg., ch. 1423, Sec. 19.118, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/182.084 Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.085 Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.086 Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.087 Acts 1993, 73rd Leg., ch. 587, Sec. 35, eff. Oct. 1, 1993. (e) Repealed by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 1, eff. Aug. 29, 1983. Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 1, eff. Aug. 29, 1983; Acts 1993, 73rd Leg., ch. 587, Sec. 35, eff. Oct. 1, 1993. https://library.partnertax.ai/us-tx/stat/182.088 Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER F. PENALTIES https://library.partnertax.ai/us-tx/stat/182.102 Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 5, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/182.103 Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.104 Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER G. NATURE AND ALLOCATION OF TAX https://library.partnertax.ai/us-tx/stat/182.121 Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/182.122 Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 5, eff. Sept. 1, 1984. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 7, eff. September 1, 2007. Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 8, eff. September 1, 2020. https://library.partnertax.ai/us-tx/stat/183.001 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 1, eff. Aug. 28, 1995; Acts 1995, 74th Leg., ch. 1001, Sec. 7, eff. Sept. 1, 1995. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 106 (S.B. 905 ), Sec. 5, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 4, eff. January 1, 2014. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 403, eff. September 1, 2021. SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX https://library.partnertax.ai/us-tx/stat/183.021 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 6, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.022 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff. Aug. 28, 1995. https://library.partnertax.ai/us-tx/stat/183.023 Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013. (e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013. Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 10.06, eff. September 28, 2011. Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559 ), Sec. 3(7), eff. June 14, 2013. Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609 ), https://library.partnertax.ai/us-tx/stat/183.024 Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.09, eff. October 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 8, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/201.401 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.402 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.403 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.404 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 7, eff. Sept. 1, 1984. https://library.partnertax.ai/us-tx/stat/201.2035 Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 9, eff. Sept. 1, 1983. Amended by Acts 1999, 76th Leg., ch. 1183, Sec. 3, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997 ), Sec. 3, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/201.2041 Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 3, eff. July 21, 1987. https://library.partnertax.ai/us-tx/stat/201.3021 Acts 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256 ), Sec. 2, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/202.001 Acts 1981, 67th Leg., p. 1736, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.002 Acts 1981, 67th Leg., p. 1736, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.003 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.004 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.005 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.006 Acts 1993, 73rd Leg., ch. 587, Sec. 33, eff. Jan. 1, 1994. SUBCHAPTER B. TAX IMPOSED https://library.partnertax.ai/us-tx/stat/202.051 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.052 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 795, Sec. 1, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 604, Sec. 1, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1015, Sec. 1, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 989, Sec. 4, eff. Jan. 1, 1996. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 11, eff. January 1, 2006. https://library.partnertax.ai/us-tx/stat/202.053 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.054 Acts 1989, 71st Leg., ch. 795, Sec. 2, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 604, Sec. 2, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 335, Sec. 1, 2, eff. Jan. 1, 1994; Acts 1993, 73rd Leg., ch. 958, Sec. 2, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 931, Sec. 1, 2, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 53, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/202.056 Acts 2019, 86th Leg., R.S., Ch. 17 (S.B. 533 ), https://library.partnertax.ai/us-tx/stat/202.057 Acts 1997, 75th Leg., ch. 1060, Sec. 2, eff. Sept. 1, 1997. Subsec. (h) of this section provided for the expiration of the section on Sept. 1, 2007. Subsec. (h) was repealed by Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 4, which was effective January 1, 2008, after the section had expired. https://library.partnertax.ai/us-tx/stat/202.058 Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 4. The effective date of the repeal was January 1, 2008, which was after the expiration of the section. (h) This section expires September 1, 2007. (h) Repealed by Acts 2007, 80th Leg., R.S., Ch. 911, Sec. 4, eff. January 1, 2008. Added by Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 12, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 4, eff. January 1, 2008. Acts 2019, 86th Leg., R.S., Ch. 75 (S.B. 925 ), https://library.partnertax.ai/us-tx/stat/202.059 Acts 1995, 74th Leg., ch. 989, Sec. 5, eff. Jan. 1, 1996. https://library.partnertax.ai/us-tx/stat/202.060 Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 12, eff. January 1, 2006. https://library.partnertax.ai/us-tx/stat/202.061 Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 12, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 19, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/202.062 Acts 2025, 89th Leg., R.S., Ch. 615 (H.B. 3159 ), Sec. 1, eff. January 1, 2026. https://library.partnertax.ai/us-tx/stat/202.063 Acts 2009, 81st Leg., R.S., Ch. 1036 (H.B. 4433 ), Sec. 2, eff. September 1, 2009. SUBCHAPTER C. RECORDS https://library.partnertax.ai/us-tx/stat/202.101 Acts 1981, 67th Leg., p. 1737, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.102 Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.103 Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.104 Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.105 Acts 1981, 67th Leg., p. 1738, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER D. PAYMENTS https://library.partnertax.ai/us-tx/stat/202.151 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.152 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.121, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/202.153 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.154 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.155 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.156 Acts 1981, 67th Leg., p. 1739, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. REPORTS https://library.partnertax.ai/us-tx/stat/202.201 Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1375, ch. 284, Sec. 2, eff. Sept. 1, 1983; Acts 1993, 73rd Leg., ch. 587, Sec. 34, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1040, Sec. 55, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1183, Sec. 4, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/202.202 Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1376, ch. 284, Sec. 3, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1040, Sec. 56, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 1183, Sec. 5, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/202.204 Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.205 Acts 1981, 67th Leg., p. 1740, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER F. LIABILITY FOR TAX https://library.partnertax.ai/us-tx/stat/202.251 Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.252 Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER G. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/202.301 Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 453, ch. 93, Sec. 8, eff. Sept. 1, 1983. Amended by: Acts 2017, 85th Leg., R.S., Ch. 702 (H.B. 3232 ), Sec. 2, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/202.302 Acts 1981, 67th Leg., p. 1741, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.303 Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.304 Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.305 Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 12, eff. July 21, 1987. https://library.partnertax.ai/us-tx/stat/202.306 Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.307 Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE https://library.partnertax.ai/us-tx/stat/202.351 Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.352 Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/202.353 Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 8, eff. Sept. 1, 1984. https://library.partnertax.ai/us-tx/stat/202.354 Acts 1997, 75th Leg., ch. 1060, Sec. 3, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/202.0545 Acts 2007, 80th Leg., R.S., Ch. 1277 (H.B. 3732 ), Sec. 9, eff. September 1, 2007. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1109 (H.B. 469 ), Sec. 5, eff. September 1, 2009. Acts 2021, 87th Leg., R.S., Ch. 460 (H.B. 1284 ), Sec. 6, eff. June 9, 2021. https://library.partnertax.ai/us-tx/stat/204.001 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.002 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.003 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.004 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.005 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.006 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.007 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.008 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.009 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/204.010 Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/171.310 Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.311 Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.312 Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.313 Acts 1981, 67th Leg., p. 1707, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.314 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.315 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.316 Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part B, Sec. 6, eff. May 1, 1985. Amended by Acts 1999, 76th Leg., ch. 184, Sec. 5, eff. Jan. 1, 2000. https://library.partnertax.ai/us-tx/stat/171.317 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.21, eff. Jan. 1, 1992. Amended by Acts 1999, 76th Leg., ch. 184, Sec. 6, eff. Jan. 1, 2000. SUBCHAPTER H. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/171.351 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 10, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.352 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.353 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 11, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.354 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 12, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.355 Acts 1981, 67th Leg., p. 1708, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 300, Sec. 38, eff. Aug. 30, 1993. Amended by: Acts 2005, 79th Leg., Ch. 41 (H.B. 297 ), Sec. 4, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/171.361 Acts 1981, 67th Leg., p. 1710, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/171.362 Acts 1981, 67th Leg., p. 1710, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 7, eff. Sept. 1, 1984; Acts 1985, 69th Leg., ch. 37, Sec. 8, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.22, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 13, eff. January 1, 2008. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.08, eff. October 1, 2011. https://library.partnertax.ai/us-tx/stat/171.363 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.23, eff. Jan. 1, 1992. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 20, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 14, eff. January 1, 2008. SUBCHAPTER I. DISPOSITION OF REVENUE https://library.partnertax.ai/us-tx/stat/171.401 Acts 1981, 67th Leg., p. 1710, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part B, Sec. 7, eff. May 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 2, pt. 1, Sec. 2, eff. Jan. 1, 1988; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.231, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 15, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.501 Acts 2003, 78th Leg., ch. 814, https://library.partnertax.ai/us-tx/stat/171.0525 Acts 2003, 78th Leg., ch. 1274, Sec. 23, eff. April 1, 2005. https://library.partnertax.ai/us-tx/stat/171.551 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.552 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.553 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.554 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.555 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.556 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.557 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.558 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.559 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.560 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.561 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.562 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.563 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.564 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.565 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/171.566 Acts 2023, 88th Leg., R.S., Ch. 811 (H.B. 1058 ), Sec. 1, eff. January 1, 2024. SUBCHAPTER L. TAX CREDIT FOR CLEAN ENERGY PROJECT https://library.partnertax.ai/us-tx/stat/171.601 Acts 2009, 81st Leg., R.S., Ch. 1109 (H.B. 469 ), Sec. 1, eff. September 1, 2009. Transferred, redesignated and amended from Government Code, Subchapter H, Chapter 490 by Acts 2013, 83rd Leg., R.S., Ch. 1003 (H.B. 2446 ), Sec. 1, eff. June 14, 2013. Redesignated from Tax Code, Section 171.651 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.001(46), eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/171.602 Acts 2009, 81st Leg., R.S., Ch. 1109 (H.B. 469 ), Sec. 1, eff. September 1, 2009. Transferred, redesignated and amended from Government Code, Subchapter H, Chapter 490 by Acts 2013, 83rd Leg., R.S., Ch. 1003 (H.B. 2446 ), Sec. 1, eff. June 14, 2013. Redesignated from Tax Code, Section 171.652 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.001(46), eff. September 1, 2015. Amended by: Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5 ), https://library.partnertax.ai/us-tx/stat/171.801 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.802 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.803 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.804 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.805 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.806 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.807 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.808 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.809 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.810 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.811 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. Text of section effective on June 01, 2026 https://library.partnertax.ai/us-tx/stat/171.812 Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018 ), Sec. 1, eff. June 1, 2026. SUBCHAPTER T. TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES https://library.partnertax.ai/us-tx/stat/171.1011 Acts 2007, 80th Leg., R.S., Ch. 1282, https://library.partnertax.ai/us-tx/stat/171.1012 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 14, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 15, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 9, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 10(a), eff. September 1, 2013. Acts 2017, 85th Leg., R.S., Ch. 377 (H.B. 4002 ), https://library.partnertax.ai/us-tx/stat/171.1013 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 16, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286 ), Sec. 26, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/171.1014 Acts 2007, 80th Leg., R.S., Ch. 1282, https://library.partnertax.ai/us-tx/stat/171.1015 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 18, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.1016 Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014. (e) A reference in this chapter or other law to the rate of the franchise tax means, as appropriate, the rate under Section 171.002 or, for a taxable entity that elects to pay the tax as provided by this section, the rate under this section. Added by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 19, eff. January 1, 2008. Transferred from Tax Code, Section 171.1016 by Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303 ), https://library.partnertax.ai/us-tx/stat/171.1055 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 21, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.1121 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.10, eff. Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 8, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1185, Sec. 11, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1263, Sec. 61, eff. Jan. 1, 2002. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 24, eff. January 1, 2008. SUBCHAPTER D. PAYMENT OF TAX https://library.partnertax.ai/us-tx/stat/171.1532 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.14, eff. Jan. 1, 1992. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 18, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 25, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.2022 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.17, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.2125 Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 29, eff. January 1, 2008. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286 ), Sec. 27, eff. September 1, 2013. SUBCHAPTER F. FORFEITURE OF CORPORATE AND BUSINESS PRIVILEGES https://library.partnertax.ai/us-tx/stat/171.2515 Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 9, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.3015 Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 31, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.3125 Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 31, eff. January 1, 2008. https://library.partnertax.ai/us-tx/stat/171.4011 Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2 ), Sec. 2(a), eff. September 1, 2007. SUBCHAPTER J. REFUNDS https://library.partnertax.ai/us-tx/stat/183.025 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 24, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 9, eff. June 15, 2007. Transferred, redesignated and amended from Tax Code, Section 183.053 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 9, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.026 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Transferred, redesignated and amended from Tax Code, Section 183.054 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 10, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.027 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff. Aug. 28, 1995. Transferred, redesignated and amended from Tax Code, Section 183.055 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 11, eff. January 1, 2014. SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX https://library.partnertax.ai/us-tx/stat/183.041 Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 12, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.042 Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 12, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.043 Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 12, eff. January 1, 2014. Amended by: Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006 ), Sec. 2, eff. October 1, 2019. SUBCHAPTER C. DISPOSITION OF PROCEEDS https://library.partnertax.ai/us-tx/stat/183.051 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64, eff. Oct. 1, 1999. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 58.01, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 13, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.052 Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 14, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.053 Acts 2021, 87th Leg., R.S., Ch. 457 (H.B. 1256 ), Sec. 3, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/183.054 Acts 2023, 88th Leg., R.S., Ch. 190 (H.B. 3345 ), Sec. 4, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/183.0212 Acts 2011, 82nd Leg., R.S., Ch. 516 (H.B. 2033 ), Sec. 1, eff. June 17, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 7, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/183.0421 Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006 ), Sec. 1, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/183.0422 Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006 ), Sec. 1, eff. October 1, 2019. https://library.partnertax.ai/us-tx/stat/191.081 Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.082 Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.083 Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.084 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.085 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/191.086 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.087 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 6, eff. Sept. 1, 1983. https://library.partnertax.ai/us-tx/stat/191.088 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.089 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER F. TAX RECEIPT https://library.partnertax.ai/us-tx/stat/191.101 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.119, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/191.102 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 2, eff. Aug. 29, 1983. SUBCHAPTER G. NATURE AND ALLOCATION OF TAX https://library.partnertax.ai/us-tx/stat/191.121 Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/191.122 Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 6, eff. Sept. 1, 1984. https://library.partnertax.ai/us-tx/stat/201.001 Acts 1981, 67th Leg., p. 1728, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.002 Acts 1982, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. TAX IMPOSED https://library.partnertax.ai/us-tx/stat/201.051 Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.052 Acts 2001, 77th Leg., ch. 1263, Sec. 84(3), eff. October 1, 2001. Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 84(3), eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/201.053 Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 7, eff. January 1, 2006. https://library.partnertax.ai/us-tx/stat/201.054 Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.055 Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.057 Acts 2017, 85th Leg., R.S., Ch. 358 (H.B. 2277 ), Sec. 3, eff. September 1, 2017. (4) Repealed by Acts 2017, 85th Leg., R.S., Ch. 358 (H.B. 2277 ), Sec. 3, eff. September 1, 2017. (5) Repealed by Acts 2017, 85th Leg., R.S., Ch. 358 (H.B. 2277 ), https://library.partnertax.ai/us-tx/stat/201.058 Acts 1995, 74th Leg., ch. 989, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 1060, Sec. 1, eff. Sept. 1, 1997. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 8, eff. January 1, 2006. Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997 ), Sec. 1, eff. September 1, 2009. Subsec. (g) of this section provided for the expiration of the section on Sept. 1, 2007. Subsec. (g) was repealed by Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), https://library.partnertax.ai/us-tx/stat/201.059 Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 4. The effective date of the repeal was January 1, 2008, which was after the expiration of the section. (g) This section expires September 1, 2007. (g) Repealed by Acts 2007, 80th Leg., R.S., Ch. 911, Sec. 4, eff. January 1, 2008. Added by Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 9, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982 ), Sec. 4, eff. January 1, 2008. Acts 2019, 86th Leg., R.S., Ch. 75 (S.B. 925 ), https://library.partnertax.ai/us-tx/stat/201.060 Acts 2009, 81st Leg., R.S., Ch. 1036 (H.B. 4433 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/201.061 Acts 2023, 88th Leg., R.S., Ch. 308 (H.B. 591 ), Sec. 1, eff. September 1, 2023. SUBCHAPTER C. DETERMINING VALUE https://library.partnertax.ai/us-tx/stat/201.101 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 111, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/201.102 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 112, eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161 ), Sec. 10, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/201.103 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.104 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.105 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.106 Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER D. RECORDS https://library.partnertax.ai/us-tx/stat/201.151 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.152 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. REPORTS AND PAYMENTS https://library.partnertax.ai/us-tx/stat/201.201 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 63, eff. Oct. 1, 1995. https://library.partnertax.ai/us-tx/stat/201.202 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.120, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/201.203 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 8, eff. Sept. 1, 1983; Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 1, eff. July 21, 1987; Acts 1999, 76th Leg., ch. 1183, Sec. 2, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997 ), Sec. 2, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/201.204 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 2, eff. July 21, 1987. https://library.partnertax.ai/us-tx/stat/201.205 Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.206 Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.207 Acts 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256 ), Sec. 1, eff. September 1, 2019. SUBCHAPTER F. LIABILITY FOR TAX https://library.partnertax.ai/us-tx/stat/201.251 Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 4, eff. July 21, 1987. https://library.partnertax.ai/us-tx/stat/201.252 Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER G. ENFORCEMENT https://library.partnertax.ai/us-tx/stat/201.301 Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.302 Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.303 Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.304 Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. PENALTIES https://library.partnertax.ai/us-tx/stat/201.351 Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 453, ch. 93, Sec. 7, eff. Sept. 1, 1983. Amended by: Acts 2017, 85th Leg., R.S., Ch. 702 (H.B. 3232 ), Sec. 1, eff. January 1, 2018. https://library.partnertax.ai/us-tx/stat/201.352 Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 11, eff. July 21, 1987. https://library.partnertax.ai/us-tx/stat/201.353 Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.354 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. https://library.partnertax.ai/us-tx/stat/201.355 Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE https://library.partnertax.ai/us-tx/stat/312.404 Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143 ), Sec. 5, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/312.2011 Acts 1989, 71st Leg., ch. 1106, Sec. 28, eff. Aug. 28, 1989. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/312.2041 Acts 1989, 71st Leg., ch. 2, Sec. 14.11(a), eff. Aug. 28, 1989. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 8, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 855, Sec. 11, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 3, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/312.4011 Acts 1989, 71st Leg., ch. 1106, Sec. 30, eff. Aug. 28, 1989. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/313.001 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. https://library.partnertax.ai/us-tx/stat/313.002 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390 ), Sec. 1, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/313.003 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390 ), Sec. 1, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/313.004 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390 ), Sec. 1, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/313.005 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. https://library.partnertax.ai/us-tx/stat/313.006 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 19.002(d), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/313.009 Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223 ), Sec. 4, eff. September 1, 2013. Amended by: Acts 2015, 84th Leg., R.S., Ch. 412 (H.B. 2712 ), Sec. 3, eff. June 10, 2015. Redesignated from Tax Code, Section 313.010 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.001(47), eff. September 1, 2015. Amended by: Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488 ), Sec. 17.002, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/313.010 Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390 ), Sec. 2, eff. January 1, 2014. SUBCHAPTER E. AVAILABILITY OF LIMITATION ON APPRAISED VALUE OR TAX CREDIT AFTER PROGRAM EXPIRES OR IS REPEALED https://library.partnertax.ai/us-tx/stat/313.171 Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390 ), Sec. 19, eff. January 1, 2014. https://library.partnertax.ai/us-tx/stat/320.001 Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/321.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 2003, 78th Leg., ch. 1155, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 4, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590 ), Sec. 1, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1361 (S.B. 1533 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/321.003 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989; Acts 2003, 78th Leg., ch. 1310, Sec. 114, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/321.004 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES https://library.partnertax.ai/us-tx/stat/321.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 54, Sec. 1, eff. Oct. 20, 1987; Acts 1989, 71st Leg., ch. 2, Sec. 14.14(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 489, Sec. 1, eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 184, Sec. 2, eff. May 24, 1991; Acts 1991, 72nd Leg., ch. 223, Sec. 1, eff. May 29, 1991; Acts 1993, 73rd Leg., ch. 320, Sec. 1, eff. May 28, 1993; Acts 1993, 73rd Leg., ch. 1031, https://library.partnertax.ai/us-tx/stat/321.102 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 256, Sec. 1, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 184, Sec. 3, eff. May 24, 1991; Acts 1999, 76th Leg., ch. 1467, Sec. 2.67, eff. June 19, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 74, eff. Sept. 1, 2001. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 13, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/321.103 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 4, eff. May 24, 1991. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 14, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/321.104 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 25, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/321.105 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.106 Acts 2001, 77th Leg., ch. 1295, Sec. 2, eff. June 1, 2001. https://library.partnertax.ai/us-tx/stat/321.107 Acts 2003, 78th Leg., ch. 209, Sec. 54, eff. Oct. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 326 (H.B. 2682 ), Sec. 21, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/321.108 Acts 2007, 80th Leg., R.S., Ch. 1101 (H.B. 3417 ), Sec. 5, eff. June 15, 2007. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 15, eff. September 1, 2015. SUBCHAPTER C. COMPUTATION OF TAXES https://library.partnertax.ai/us-tx/stat/321.201 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.202 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.203 Acts 2007, 80th Leg., R.S., Ch. 1266, https://library.partnertax.ai/us-tx/stat/321.204 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.205 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 27, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/321.206 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.15(a), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/321.207 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 28, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/321.208 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223 ), Sec. 5, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/321.209 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.14(d), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/321.210 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 33. SUBCHAPTER D. ADMINISTRATION OF TAXES https://library.partnertax.ai/us-tx/stat/321.301 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.302 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.303 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.304 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.305 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.306 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.307 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.308 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.309 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.310 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.311 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.312 Acts 2001, 77th Leg., ch. 1263, Sec. 75, eff. Oct. 1, 2001. SUBCHAPTER E. TAX ELECTION PROCEDURES https://library.partnertax.ai/us-tx/stat/321.401 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 6, eff. May 24, 1991. https://library.partnertax.ai/us-tx/stat/321.402 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.403 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.404 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.14(b), eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 184, Sec. 7, eff. May 24, 1991. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 16, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/321.405 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 17, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/321.406 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.407 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.408 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.409 Acts 2005, 79th Leg., Ch. 1313 (H.B. 3195 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2017, 85th Leg., R.S., Ch. 883 (H.B. 3046 ), Sec. 1, eff. June 15, 2017. SUBCHAPTER F. REVENUE DEPOSIT, DISTRIBUTION, AND USE https://library.partnertax.ai/us-tx/stat/321.501 Acts 2003, 78th Leg., ch. 285, Sec. 31(44). (c) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44). Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.123, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 285, Sec. 31(44), eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/321.502 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.503 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.504 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.505 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.124, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/321.506 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.507 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.16(a), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/321.508 Acts 1997, 75th Leg., ch. 551, Sec. 4, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/321.509 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/321.510 Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590 ), Sec. 2, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/321.1025 Acts 1991, 72nd Leg., ch. 223, Sec. 2, eff. May 29, 1991. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.265, eff. Sept. 1, 1997. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1122 (H.B. 3777 ), Sec. 2, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/321.1045 Acts 2011, 82nd Leg., R.S., Ch. 146 (H.B. 205 ), Sec. 1, eff. July 1, 2011. https://library.partnertax.ai/us-tx/stat/321.1055 Acts 2009, 81st Leg., R.S., Ch. 1420 (S.B. 575 ), Sec. 2, eff. January 1, 2010. https://library.partnertax.ai/us-tx/stat/321.2091 Acts 1989, 71st Leg., ch. 2, Sec. 14.14(c), eff. Aug. 28, 1989. Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 5, eff. May 24, 1991. https://library.partnertax.ai/us-tx/stat/321.3022 Acts 1995, 74th Leg., ch. 1000, Sec. 70, eff. Oct. 1, 1995. Amended by Acts 1999, 76th Leg., ch. 291, Sec. 1, eff. May 29, 1999; Acts 2001, 77th Leg., ch. 840, Sec. 1, eff. June 14, 2001; Acts 2003, 78th Leg., ch. 1285, Sec. 1, 2. Amended by: Acts 2007, 80th Leg., R.S., Ch. 4 (S.B. 190 ), Sec. 1, eff. April 5, 2007. Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 6, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1420 (S.B. 575 ), https://library.partnertax.ai/us-tx/stat/321.3025 Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989. https://library.partnertax.ai/us-tx/stat/321.5025 Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900 ), Sec. 3.02, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/322.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.266, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 56, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/322.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.267, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 57, eff. Oct. 1, 2003. SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES https://library.partnertax.ai/us-tx/stat/322.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.102 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.103 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.104 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.105 Acts 2007, 80th Leg., R.S., Ch. 823, Sec. 1(1), eff. September 1, 2007. (e) With respect to a taxable service, "use" means the derivation in the taxing entity of direct or indirect benefit from the service. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.21(a), eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 705, Sec. 29, eff. Sept. 1, 1991. Amended by: Acts 2007, 80th Leg., R.S., Ch. 823 (H.B. 142 ), Sec. 1(1), eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/322.106 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 30, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/322.108 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/322.109 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 34; Acts 1999, 76th Leg., ch. 1008, Sec. 1, eff. June 18, 1999. https://library.partnertax.ai/us-tx/stat/322.110 Acts 1989, 71st Leg., ch. 2, Sec. 14.19(a), eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.269, eff. Sept. 1, 1997. SUBCHAPTER C. ADMINISTRATION OF TAXES https://library.partnertax.ai/us-tx/stat/322.201 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.202 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.203 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.204 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.205 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.206 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.207 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.208 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER D. REVENUE DEPOSIT, DISTRIBUTION, AND USE https://library.partnertax.ai/us-tx/stat/322.301 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.302 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 16, Sec. 5, eff. Aug. 31, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.270, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.68, eff. Oct. 1, 1999. https://library.partnertax.ai/us-tx/stat/322.303 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/322.304 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.271, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/322.305 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.125, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/322.306 Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001. https://library.partnertax.ai/us-tx/stat/322.2022 Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 7, eff. September 1, 2009. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 140 (S.B. 758 ), Sec. 2, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/323.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.003 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989; Acts 2003, 78th Leg., ch. 1310, Sec. 117, eff. Oct. 1, 2003. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES https://library.partnertax.ai/us-tx/stat/323.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 54, Sec. 2, eff. Oct. 20, 1987; Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 6, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 65, Sec. 2, eff. May 9, 1997; Acts 1997, 75th Leg., ch. 165, Sec. 30.272, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 639 (S.B. 917 ), Sec. 15, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/323.102 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 256, Sec. 2, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 342, Sec. 1, eff. Aug. 28, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.69, eff. June 19, 1999. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 12, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/323.103 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.104 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 32, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/323.105 Acts 1989, 71st Leg., ch. 664, Sec. 2, eff. June 14, 1989. Amended by Acts 1993, 73rd Leg., ch. 864, Sec. 15, eff. June 18, 1993; Acts 1997, 75th Leg., ch. 1248, Sec. 6, eff. June 20, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.70, eff. Oct. 1, 1999. SUBCHAPTER C. COMPUTATION OF TAXES https://library.partnertax.ai/us-tx/stat/323.201 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.202 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.203 Acts 2007, 80th Leg., R.S., Ch. 1266, Sec. 15(5), eff. September 1, 2007. (m) A sale of a service described by Section 151.0047 to remodel, repair, or restore nonresidential real property is consummated at the location of the job site. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.22(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 810, Sec. 2, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 705, https://library.partnertax.ai/us-tx/stat/323.204 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.205 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 34, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/323.206 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 35, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/323.207 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223 ), Sec. 6, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/323.208 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 35. https://library.partnertax.ai/us-tx/stat/323.209 Acts 1989, 71st Leg., ch. 2, Sec. 14.17(a), eff. Aug. 28, 1989. SUBCHAPTER D. ADMINISTRATION OF TAXES https://library.partnertax.ai/us-tx/stat/323.301 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.302 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.303 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.304 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.305 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.306 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.307 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.308 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.309 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.310 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.311 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/301.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/301.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/301.003 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/301.004 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, Sec. 3, eff. Oct. 1, 1988. https://library.partnertax.ai/us-tx/stat/302.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/302.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES https://library.partnertax.ai/us-tx/stat/302.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/302.102 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/311.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/311.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 35, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 1, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.003 Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011. (f) Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011. (g) Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 16, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 983, Sec. 14, eff. June 18, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), https://library.partnertax.ai/us-tx/stat/311.004 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 17, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 983, Sec. 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 1162, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 36, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.002, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/311.005 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.05(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1106, Sec. 27, eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1137, Sec. 18, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 37, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1347 (S.B. 771 ), Sec. 1, eff. June 18, 2005. Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), https://library.partnertax.ai/us-tx/stat/311.006 Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011. (d) For purposes of this section, property is used for residential purposes if it is occupied by a house having fewer than five living units, and the appraised value is determined according to the most recent appraisal rolls of the municipality. (e) Subsection (a)(1) does not apply to a reinvestment zone designated under Section 311.005 (a)(4). Added by Acts 1987, 70th Leg., ch. 191, https://library.partnertax.ai/us-tx/stat/311.007 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 20, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 38, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 5, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 6, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.008 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 44, Sec. 2, eff. Oct. 20, 1987; Acts 1999, 76th Leg., ch. 1521, Sec. 1, eff. June 19, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 39, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 40, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1347 (S.B. 771 ), Sec. 2, eff. June 18, 2005. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 7, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.009 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 21, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 983, Sec. 2, eff. June 18, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 41, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.006, eff. September 1, 2007. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 8, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.010 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 22, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 11, Sec. 58, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(23), eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 983, Sec. 3, eff. June 18, 1999. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 42, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 1347 (S.B. 771 ), https://library.partnertax.ai/us-tx/stat/311.011 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 24, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 983, Sec. 4, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 669, Sec. 120, eff. Sept. 1, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 43, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.010, eff. September 1, 2007. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 11, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.012 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 983, Sec. 5, eff. June 18, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770 ), Sec. 3, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 12, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.013 Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011. (e) Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, https://library.partnertax.ai/us-tx/stat/311.014 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 26, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 45, eff. September 1, 2005. Acts 2007, 80th Leg., R.S., Ch. 189 (S.B. 1264 ), Sec. 2, eff. May 23, 2007. Acts 2013, 83rd Leg., R.S., Ch. 1023 (H.B. 2636 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/311.015 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2005, 79th Leg., Ch. 114 (S.B. 1199 ), Sec. 2, eff. May 20, 2005. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 14, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.016 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.06(a), eff. Aug. 28, 1989; Acts 2001, 77th Leg., ch. 471, Sec. 1, eff. June 11, 2001; Acts 2001, 77th Leg., ch. 471, Sec. 2, eff. June 11, 2001. Amended by: Acts 2005, 79th Leg., Ch. 977 (H.B. 1820 ), Sec. 2, eff. June 18, 2005. Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 46, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 990 (H.B. 1781 ), https://library.partnertax.ai/us-tx/stat/311.017 Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770 ), https://library.partnertax.ai/us-tx/stat/311.018 Acts 1999, 76th Leg., ch. 983, Sec. 8, eff. June 18, 1999. https://library.partnertax.ai/us-tx/stat/311.019 Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 47, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/311.020 Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001. Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120 ), Sec. 48, eff. September 1, 2005. https://library.partnertax.ai/us-tx/stat/311.021 Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 18, eff. June 17, 2011. https://library.partnertax.ai/us-tx/stat/311.0031 Acts 1989, 71st Leg., ch. 1106, Sec. 26, eff. Aug. 28, 1989. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1175 (H.B. 470 ), Sec. 16, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/311.0085 Acts 2001, 77th Leg., ch. 1133, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 38 (H.B. 752 ), Sec. 1, eff. May 19, 2009. https://library.partnertax.ai/us-tx/stat/311.0087 Acts 2005, 79th Leg., Ch. 1347 (S.B. 771 ), Sec. 3, eff. June 18, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.005, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/311.0091 Acts 2001, 77th Leg., ch. 1162, Sec. 2, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.007, eff. September 1, 2007. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 9, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702 ), Sec. 116, eff. September 1, 2011. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 222, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/311.0092 Acts 2017, 85th Leg., R.S., Ch. 600 (S.B. 1465 ), Sec. 1, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/311.0093 Acts 2025, 89th Leg., R.S., Ch. 326 (S.B. 2145 ), Sec. 2, eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/311.0101 Acts 1989, 71st Leg., ch. 1137, Sec. 23, eff. Sept. 1, 1989. Amended by: Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167 ), Sec. 14.009, eff. September 1, 2007. https://library.partnertax.ai/us-tx/stat/311.0123 Acts 2005, 79th Leg., Ch. 114 (S.B. 1199 ), Sec. 1, eff. May 20, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 189 (S.B. 1264 ), Sec. 1, eff. May 23, 2007. https://library.partnertax.ai/us-tx/stat/311.0125 Acts 1999, 76th Leg., ch. 983, Sec. 6, eff. June 18, 1999. Amended by Acts 2003, 78th Leg., ch. 978, Sec. 4, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/311.0163 Acts 2001, 77th Leg., ch. 471, Sec. 3, eff. June 11, 2001. https://library.partnertax.ai/us-tx/stat/311.01005 Acts 2005, 79th Leg., Ch. 1134 (H.B. 2653 ), Sec. 1, eff. June 18, 2005. https://library.partnertax.ai/us-tx/stat/312.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/312.002 Acts 1989, 71st Leg., ch. 2, Sec. 14.07(a), eff. Aug. 28, 1989. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 1, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 22, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 391, Sec. 26, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 836, Sec. 9.2, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993; Acts 1997, 75th Leg., ch. 855, Sec. 9, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, https://library.partnertax.ai/us-tx/stat/312.003 Acts 1989, 71st Leg., ch. 1137, Sec. 2, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/312.004 Acts 1989, 71st Leg., ch. 1137, Sec. 3, eff. Sept. 1, 1989. Amended by Acts 1999, 76th Leg., ch. 1039, Sec. 1, eff. Sept. 1, 1999. https://library.partnertax.ai/us-tx/stat/312.005 Acts 1989, 71st Leg., ch. 1137, Sec. 4, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 59, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 995, Sec. 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1382, Sec. 1, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 268, Sec. 4, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1029, Sec. 2, eff. June 15, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143 ), https://library.partnertax.ai/us-tx/stat/312.006 Acts 1989, 71st Leg., ch. 1137, Sec. 5, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 17, Sec. 2.16, eff. Nov. 12, 1991; Acts 1995, 74th Leg., ch. 995, Sec. 4, eff. Aug. 31, 1995; Acts 2001, 77th Leg., ch. 1029, Sec. 1, eff. June 15, 2001; Acts 2001, 77th Leg., ch. 1505, Sec. 5, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 610 (H.B. 773 ), Sec. 1, eff. June 19, 2009. Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143 ), Sec. 3, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/312.007 Acts 2009, 81st Leg., R.S., Ch. 1195 (H.B. 3896 ), Sec. 2, eff. June 19, 2009. Added by Acts 2009, 81st Leg., R.S., Ch. 1225 (S.B. 1458 ), Sec. 2, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/312.008 Acts 2023, 88th Leg., R.S., Ch. 354 (S.B. 1340 ), Sec. 3, eff. January 1, 2024. SUBCHAPTER B. TAX ABATEMENT IN MUNICIPAL REINVESTMENT ZONE https://library.partnertax.ai/us-tx/stat/312.0021 Acts 2017, 85th Leg., R.S., Ch. 444 (S.B. 277 ), Sec. 2, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/312.0025 Acts 2001, 77th Leg., ch. 1505, Sec. 4, eff. Jan. 1, 2002. Amended by: Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5 ), Sec. 8, eff. January 1, 2024. https://library.partnertax.ai/us-tx/stat/312.201 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.08(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 855, Sec. 10, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 2, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/312.202 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.09(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1106, Sec. 29, eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/312.203 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1995, 74th Leg., ch. 985, Sec. 12, eff. Sept. 1, 1995. https://library.partnertax.ai/us-tx/stat/312.204 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.10(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 486, Sec. 1, eff. June 14, 1989; Acts 1989, 71st Leg., ch. 1137, Sec. 6, 7, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 985, Sec. 13, eff. Sept. 1, 1995; Acts 2001, 77th Leg., ch. 560, Sec. 1, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 640, Sec. 1, eff. June 13, 2001; Acts 2001, 77th Leg., ch. 765, https://library.partnertax.ai/us-tx/stat/312.205 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1995, 74th Leg., ch. 995, Sec. 3, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 855, Sec. 12, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 4, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 740, Sec. 1, eff. June 13, 2001. https://library.partnertax.ai/us-tx/stat/312.206 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.10(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1137, Sec. 9, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 985, Sec. 14, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 855, Sec. 13, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 5, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1039, Sec. 2, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 765, Sec. 1, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/312.207 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143 ), Sec. 4, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/312.208 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 10, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/312.209 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/312.210 Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 4.001(c)(2), eff. September 1, 2019. Added by Acts 1995, 74th Leg., ch. 1053, Sec. 1, eff. June 17, 1995. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 6.84, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 640, Sec. 2, eff. June 13, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.094, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), https://library.partnertax.ai/us-tx/stat/312.211 Acts 1997, 75th Leg., ch. 855, Sec. 8, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 6, eff. Sept. 1, 1997. Amended by Acts 2001, 77th Leg., ch. 483, Sec. 6, eff. Sept. 1, 2001. SUBCHAPTER C. TAX ABATEMENT IN COUNTY REINVESTMENT ZONE https://library.partnertax.ai/us-tx/stat/312.401 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.12(a), eff. Aug. 28, 1989. https://library.partnertax.ai/us-tx/stat/312.402 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.12(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1137, Sec. 11, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 855, Sec. 14, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1333, Sec. 7, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 640, Sec. 3, eff. June 13, 2001; Acts 2001, 77th Leg., ch. 1016, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 978, https://library.partnertax.ai/us-tx/stat/312.403 Acts 2007, 80th Leg., R.S., Ch. 1262 (H.B. 2994 ), Sec. 1, eff. June 15, 2007. Amended by: Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 19.002(c), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/323.312 Acts 2001, 77th Leg., ch. 1263, Sec. 77, eff. Oct. 1, 2001. SUBCHAPTER E. TAX ELECTION PROCEDURES https://library.partnertax.ai/us-tx/stat/323.401 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.402 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.403 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.404 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.405 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.406 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.407 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.408 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER F. REVENUE DEPOSIT, DISTRIBUTION, AND USE https://library.partnertax.ai/us-tx/stat/323.501 Acts 2003, 78th Leg., ch. 285, Sec. 31(45). (c) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45). (d) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45). Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.126, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 285, Sec. 31(45), eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/323.502 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.503 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.504 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. https://library.partnertax.ai/us-tx/stat/323.505 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.18(b), eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 16, Sec. 17.07, eff. Aug. 26, 1991. https://library.partnertax.ai/us-tx/stat/323.510 Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590 ), Sec. 4, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/323.3022 Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636 ), Sec. 9, eff. September 1, 2009. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 140 (S.B. 758 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/323.5041 Acts 1989, 71st Leg., ch. 2, Sec. 14.18(a), eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.127, eff. Sept. 1, 1997. https://library.partnertax.ai/us-tx/stat/324.001 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. SUBCHAPTER B. IMPOSITION OF TAX https://library.partnertax.ai/us-tx/stat/324.021 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132 ), Sec. 1, eff. June 17, 2005. https://library.partnertax.ai/us-tx/stat/324.022 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132 ), Sec. 2, eff. June 17, 2005. https://library.partnertax.ai/us-tx/stat/324.023 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132 ), Sec. 3, eff. June 17, 2005. SUBCHAPTER C. TAX ELECTION PROCEDURES https://library.partnertax.ai/us-tx/stat/324.061 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132 ), Sec. 4, eff. June 17, 2005. SUBCHAPTER D. USE OF TAX REVENUE https://library.partnertax.ai/us-tx/stat/324.081 Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. https://library.partnertax.ai/us-tx/stat/325.001 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. SUBCHAPTER B. IMPOSITION OF TAX https://library.partnertax.ai/us-tx/stat/325.021 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 121, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702 ), Sec. 119, eff. September 1, 2011. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 225, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/325.022 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. https://library.partnertax.ai/us-tx/stat/325.023 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. SUBCHAPTER C. TAX ELECTION PROCEDURES https://library.partnertax.ai/us-tx/stat/325.061 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. SUBCHAPTER D. USE OF TAX REVENUE https://library.partnertax.ai/us-tx/stat/325.081 Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. https://library.partnertax.ai/us-tx/stat/327.001 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. https://library.partnertax.ai/us-tx/stat/327.002 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. https://library.partnertax.ai/us-tx/stat/327.003 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 1, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/327.004 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 18, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/327.005 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 3, eff. June 20, 2003. https://library.partnertax.ai/us-tx/stat/327.006 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 4, eff. June 20, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 19, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/327.007 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 6, eff. June 20, 2003. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1322 (S.B. 475 ), Sec. 1, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 385 (H.B. 2853 ), Sec. 1, eff. June 10, 2015. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 226, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/327.008 Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by: Acts 2015, 84th Leg., R.S., Ch. 385 (H.B. 2853 ), Sec. 2, eff. June 10, 2015. https://library.partnertax.ai/us-tx/stat/327.0065 Acts 2003, 78th Leg., ch. 403, Sec. 5, eff. June 20, 2003. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 20, eff. September 1, 2015. https://library.partnertax.ai/us-tx/stat/351.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 1, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 231, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 620, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 680, Sec. 1, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 17.01(51), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 454, Sec. 5, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, https://library.partnertax.ai/us-tx/stat/351.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991. https://library.partnertax.ai/us-tx/stat/351.003 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(a), eff. Aug. 28, 1989; Acts 1993, 73rd Leg., ch. 620, Sec. 2, eff. Aug. 30, 1993; Acts 1999, 76th Leg., ch. 825, Sec. 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 1308, Sec. 2, eff. June 16, 2001; Acts 2003, 78th Leg., ch. 247, Sec. 2, eff. Sept. 1, 2003; Acts 2003, 78th Leg., ch. 382, Sec. 1, 3, eff. June 18, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247 ), https://library.partnertax.ai/us-tx/stat/351.004 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 2, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 259, Sec. 1. Amended by: Acts 2005, 79th Leg., Ch. 488 (H.B. 352 ), Sec. 1, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 2, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/351.005 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 22(c), eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 4, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/351.006 Acts 1989, 71st Leg., ch. 504, Sec. 2, eff. Sept. 1, 1989. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 6, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.72, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 209, Sec. 87, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/351.007 Acts 1989, 71st Leg., ch. 1110, Sec. 3, eff. Oct. 1, 1989. Amended by: Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896 ), Sec. 3, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/351.008 Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 3, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/351.009 Acts 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221 ), Sec. 1, eff. June 1, 2017. Amended by: Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 2, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 2, eff. June 12, 2023. SUBCHAPTER B. USE AND ALLOCATION OF REVENUE https://library.partnertax.ai/us-tx/stat/351.0025 Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/351.0041 Acts 1991, 72nd Leg., ch. 328, Sec. 1, eff. Aug. 26, 1991. https://library.partnertax.ai/us-tx/stat/351.0042 Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 2, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/351.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.24(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1110, Sec. 4, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 680, Sec. 3, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1027, Sec. 1, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 755, Sec. 1, eff. June 13, 2001; Acts 2001, 77th Leg., ch. 1308, Sec. 3, eff. June 16, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 90, eff. Oct. 1, 2003; Acts 2003, 78th Leg., ch. 303, https://library.partnertax.ai/us-tx/stat/351.102 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), https://library.partnertax.ai/us-tx/stat/351.103 Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 9(1), eff. June 2, 2023, and Ch. 643 (H.B. 3727 ), Sec. 10(1), eff. June 12, 2023. (e) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 9(1), eff. June 2, 2023, and Ch. 643 (H.B. 3727 ), Sec. 10(1), eff. June 12, 2023. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.24(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1110, https://library.partnertax.ai/us-tx/stat/351.104 Acts 2003, 78th Leg., ch. 699, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 231, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.105 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 6, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 15.02, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 454, Sec. 7, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 298, Sec. 1, eff. May 29, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 8.367, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/351.106 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(b), eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 597, Sec. 108, eff. Sept. 1, 1991; Acts 2001, 77th Leg., ch. 669, Sec. 123, 124, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 8.368, eff. Sept. 1, 2001. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702 ), Sec. 121, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1330 (S.B. 660 ), Sec. 2, eff. June 14, 2013. https://library.partnertax.ai/us-tx/stat/351.107 Acts 1999, 76th Leg., ch. 825, Sec. 2, eff. June 18, 1999. Amended by Acts 2003, 78th Leg., ch. 117, Sec. 2, eff. July 1, 2003. https://library.partnertax.ai/us-tx/stat/351.108 Acts 1999, 76th Leg., ch. 495, Sec. 2, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 2.73, eff. Oct. 1, 1999. Renumbered from Sec. 351.107 and amended by Acts 2001, 77th Leg., ch. 636, Sec. 1, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(101), eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/351.110 Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727 ), Sec. 10(2), eff. June 12, 2023. (c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists. Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438 ), https://library.partnertax.ai/us-tx/stat/351.151 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.152 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103 ), Sec. 3, eff. June 14, 2021. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 7, eff. June 12, 2023. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 236, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012 ), Sec. 3, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.153 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. Amended by: Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012 ), Sec. 4, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627 ), Sec. 1, eff. June 18, 2023. https://library.partnertax.ai/us-tx/stat/351.154 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.155 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. Amended by: Acts 2025, 89th Leg., R.S., Ch. 302 (S.B. 529 ), Sec. 1, eff. May 30, 2025. https://library.partnertax.ai/us-tx/stat/351.156 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.157 Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012 ), https://library.partnertax.ai/us-tx/stat/351.158 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.159 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.160 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 8, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.161 Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 7, eff. June 2, 2023. Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 8, eff. June 12, 2023. https://library.partnertax.ai/us-tx/stat/351.162 Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 7, eff. June 2, 2023. Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 8, eff. June 12, 2023. https://library.partnertax.ai/us-tx/stat/351.163 Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 7, eff. June 2, 2023. Added by Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 8, eff. June 12, 2023. https://library.partnertax.ai/us-tx/stat/351.1012 Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905 ), Sec. 22(d), eff. September 1, 2015. Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 7, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/351.1015 Acts 2013, 83rd Leg., R.S., Ch. 127 (S.B. 748 ), Sec. 1, eff. September 1, 2013. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 229, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012 ), Sec. 1, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012 ), Sec. 2, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 927 (S.B. 2220 ), Sec. 1, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 927 (S.B. 2220 ), https://library.partnertax.ai/us-tx/stat/351.1021 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 5, eff. September 1, 2019. Amended by: Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 4, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 4, eff. June 12, 2023. https://library.partnertax.ai/us-tx/stat/351.1022 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 6, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.1035 Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003. For expiration of this section, see Subsection (f). https://library.partnertax.ai/us-tx/stat/351.1036 Acts 2017, 85th Leg., R.S., Ch. 223 (S.B. 440 ), Sec. 1, eff. May 29, 2017. https://library.partnertax.ai/us-tx/stat/351.1054 Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717 ), Sec. 1, eff. June 16, 2015. Amended by: Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029 ), Sec. 1, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029 ), Sec. 2, eff. June 12, 2017. https://library.partnertax.ai/us-tx/stat/351.1055 Acts 1999, 76th Leg., ch. 1359, Sec. 3, eff. Sept. 1, 1999. Amended by Acts 2003, 78th Leg., ch. 117, Sec. 1, eff. July 1, 2003; Acts 2003, 78th Leg., ch. 247, Sec. 1, eff. Sept. 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324 ), Sec. 3, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324 ), Sec. 4, eff. June 19, 2009. Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717 ), Sec. 2, eff. June 16, 2015. https://library.partnertax.ai/us-tx/stat/351.1063 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 3, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.1064 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 4, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.1065 Acts 1993, 73rd Leg., ch. 620, Sec. 3, eff. Aug. 30, 1993. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.369, eff. Sept. 1, 2001. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 127 (S.B. 748 ), Sec. 2, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/351.1066 Acts 2011, 82nd Leg., R.S., Ch. 751 (H.B. 1315 ), Sec. 1, eff. June 17, 2011. Amended by: Acts 2015, 84th Leg., R.S., Ch. 666 (H.B. 3772 ), Sec. 2, eff. June 17, 2015. Acts 2019, 86th Leg., R.S., Ch. 58 (S.B. 320 ), Sec. 1, eff. May 20, 2019. Acts 2019, 86th Leg., R.S., Ch. 999 (H.B. 2199 ), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 232, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.1067 Acts 2013, 83rd Leg., R.S., Ch. 939 (H.B. 1662 ), Sec. 1, eff. June 14, 2013. Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 3, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/351.1068 Acts 2017, 85th Leg., R.S., Ch. 227 (S.B. 1136 ), Sec. 1, eff. May 29, 2017. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137 ), Sec. 1, eff. September 1, 2019. https://library.partnertax.ai/us-tx/stat/351.1069 Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209 ), Sec. 1, eff. June 16, 2021. https://library.partnertax.ai/us-tx/stat/351.1071 Acts 2015, 84th Leg., R.S., Ch. 970 (H.B. 1585 ), Sec. 2, eff. September 1, 2015. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 234, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.1075 Acts 2017, 85th Leg., R.S., Ch. 321 (H.B. 1494 ), Sec. 1, eff. June 1, 2017. https://library.partnertax.ai/us-tx/stat/351.1076 Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734 ), Sec. 2, eff. June 18, 2005. Amended by: Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942 ), Sec. 2, eff. June 9, 2017. Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056 ), Sec. 2, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 10, eff. June 15, 2017. Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209 ), Sec. 2, eff. June 16, 2021. Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837 ), https://library.partnertax.ai/us-tx/stat/351.1077 Acts 2007, 80th Leg., R.S., Ch. 14 (S.B. 462 ), Sec. 1, eff. April 25, 2007. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1097 (H.B. 3643 ), Sec. 1, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/351.1078 Acts 2015, 84th Leg., R.S., Ch. 665 (H.B. 3629 ), Sec. 2, eff. June 17, 2015. Amended by: Acts 2017, 85th Leg., R.S., Ch. 617 (H.B. 4187 ), Sec. 1, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 11, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/351.1079 Acts 2017, 85th Leg., R.S., Ch. 221 (H.B. 3484 ), Sec. 1, eff. May 29, 2017. https://library.partnertax.ai/us-tx/stat/351.1621 Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627 ), Sec. 3, eff. June 18, 2023. Redesignated from Tax Code, Section 351.161 by Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 22.001(37), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/351.10691 Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837 ), Sec. 1, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.10692 Acts 2019, 86th Leg., R.S., Ch. 1004 (H.B. 4158 ), Sec. 1, eff. June 14, 2019. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 233, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.10693 Acts 2023, 88th Leg., R.S., Ch. 777 (H.B. 4660 ), Sec. 1, eff. June 13, 2023. https://library.partnertax.ai/us-tx/stat/351.10711 Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056 ), Sec. 1, eff. June 12, 2017. Added by Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 9, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/351.10712 Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347 ), Sec. 7, eff. September 1, 2019. Amended by: Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103 ), Sec. 2, eff. June 14, 2021. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 235, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/351.10713 Acts 2023, 88th Leg., R.S., Ch. 725 (H.B. 2497 ), Sec. 1, eff. June 12, 2023. https://library.partnertax.ai/us-tx/stat/352.001 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 1, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/352.002 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(e), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 695, Sec. 1, eff. June 14, 1989; Acts 1989, 71st Leg., ch. 1110, Sec. 10, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 328, Sec. 6, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 597, Sec. 109, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 866, Sec. 1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 3, https://library.partnertax.ai/us-tx/stat/352.003 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.25(a), eff. Aug. 28, 1989; Acts 1995, 74th Leg., ch. 591, Sec. 1, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 418, Sec. 2, eff. May 28, 1997; Acts 1999, 76th Leg., ch. 1492, Sec. 2, eff. June 19, 1999; Acts 2001, 77th Leg., ch. 669, Sec. 126, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1402, Sec. 2, eff. June 26, 2001; Acts 2003, 78th Leg., ch. 741, https://library.partnertax.ai/us-tx/stat/352.004 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 11, eff. Oct. 1, 1989. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 4, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 4, eff. September 1, 2013. https://library.partnertax.ai/us-tx/stat/352.005 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 2, eff. Sept. 1, 1993. Amended by: Acts 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689 ), Sec. 1, eff. June 9, 2023. https://library.partnertax.ai/us-tx/stat/352.006 Acts 2011, 82nd Leg., R.S., Ch. 1005 (H.B. 2265 ), Sec. 1, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/352.007 Acts 1989, 71st Leg., ch. 504, Sec. 3, eff. Sept. 1, 1989. Renumbered from Sec. 352.006 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(33), eff. Sept. 6, 1990. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 8, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.74, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 209, Sec. 88, eff. Oct. 1, 2003. https://library.partnertax.ai/us-tx/stat/352.008 Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048 ), Sec. 5, eff. September 1, 2011. https://library.partnertax.ai/us-tx/stat/352.009 Acts 2021, 87th Leg., R.S., Ch. 406 (S.B. 1655 ), Sec. 1, eff. June 7, 2021. Amended by: Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 8, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 9, eff. June 12, 2023. SUBCHAPTER B. USE AND ALLOCATION OF REVENUE https://library.partnertax.ai/us-tx/stat/352.0031 Acts 1989, 71st Leg., ch. 1110, Sec. 12, eff. Oct. 1, 1989. Amended by: Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896 ), Sec. 5, eff. September 1, 2017. https://library.partnertax.ai/us-tx/stat/352.0041 Acts 1991, 72nd Leg., ch. 328, Sec. 2, eff. Aug. 26, 1991. https://library.partnertax.ai/us-tx/stat/352.101 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(a), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1110, Sec. 14, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 231, Sec. 2, eff. Aug. 30, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 30.275, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 669, Sec. 127, 128, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/352.102 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1110, Sec. 15, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 273, Sec. 1, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 418, Sec. 3, eff. May 28, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 22.013A, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/352.103 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993. Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 14, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/352.104 Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.370, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/352.105 Acts 1989, 71st Leg., ch. 2, Sec. 14.26(c), eff. Aug. 28, 1989. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 129, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/352.106 Acts 1995, 74th Leg., ch. 673, Sec. 3, eff. June 15, 1995. https://library.partnertax.ai/us-tx/stat/352.107 Acts 1995, 74th Leg., ch. 995, Sec. 6, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 130, eff. Sept. 1, 2001. https://library.partnertax.ai/us-tx/stat/352.108 Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 22.016, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/352.109 Acts 2001, 77th Leg., ch. 1458, Sec. 1. Amended by: Acts 2007, 80th Leg., R.S., Ch. 167 (S.B. 1463 ), Sec. 3, eff. May 22, 2007. https://library.partnertax.ai/us-tx/stat/352.110 Acts 2009, 81st Leg., R.S., Ch. 938 (H.B. 3136 ), Sec. 1, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/352.111 Acts 2019, 86th Leg., R.S., Ch. 406 (S.B. 2208 ), Sec. 1, eff. June 4, 2019. https://library.partnertax.ai/us-tx/stat/352.112 Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696 ), Sec. 3, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/352.113 Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 15, eff. June 15, 2017. https://library.partnertax.ai/us-tx/stat/352.114 Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696 ), Sec. 3, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/352.115 Acts 2023, 88th Leg., R.S., Ch. 641 (H.B. 1034 ), Sec. 3, eff. September 1, 2023. https://library.partnertax.ai/us-tx/stat/352.116 Acts 2023, 88th Leg., R.S., Ch. 780 (H.B. 5105 ), Sec. 3, eff. September 1, 2023. Redesignated from Tax Code, Section 352.115 by Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 22.001(43), eff. September 1, 2025. Amended by: Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620 ), Sec. 22.002(15), eff. September 1, 2025. https://library.partnertax.ai/us-tx/stat/352.1015 Acts 1993, 73rd Leg., ch. 643, Sec. 3, eff. Sept. 1, 1993. https://library.partnertax.ai/us-tx/stat/352.1016 Acts 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689 ), Sec. 2, eff. June 9, 2023. https://library.partnertax.ai/us-tx/stat/352.1031 Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991. https://library.partnertax.ai/us-tx/stat/352.1032 Acts 1989, 71st Leg., ch. 1110, Sec. 16, eff. Oct. 1, 1989. Renumbered from Sec. 352.1031 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(34), eff. Sept. 6, 1990. Amended by Acts 1995, 74th Leg., ch. 673, Sec. 2, eff. June 15, 1995; Acts 2003, 78th Leg., ch. 637, Sec. 2, eff. Sept. 1, 2003. https://library.partnertax.ai/us-tx/stat/352.1033 Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.05, eff. Sept. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 503, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 29.11, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 284, Sec. 1, eff. May 26, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 630 (S.B. 804 ), Sec. 1, eff. June 17, 2011. Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037 ), Sec. 3, eff. June 19, 2015. https://library.partnertax.ai/us-tx/stat/352.1035 Acts 2007, 80th Leg., R.S., Ch. 1359 (H.B. 1820 ), Sec. 3, eff. June 15, 2007. Renumbered from Tax Code, Section 352.1034 and amended by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 22.015, eff. September 1, 2009. https://library.partnertax.ai/us-tx/stat/352.1036 Acts 2009, 81st Leg., R.S., Ch. 327 (H.B. 749 ), Sec. 3, eff. June 19, 2009. https://library.partnertax.ai/us-tx/stat/352.1037 Acts 2011, 82nd Leg., R.S., Ch. 1084 (S.B. 1185 ), Sec. 3, eff. June 17, 2011. Amended by: Acts 2021, 87th Leg., R.S., Ch. 775 (H.B. 3217 ), Sec. 3, eff. September 1, 2021. https://library.partnertax.ai/us-tx/stat/352.1038 Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412 ), Sec. 3, eff. May 18, 2013. https://library.partnertax.ai/us-tx/stat/352.1039 Acts 2013, 83rd Leg., R.S., Ch. 113 (S.B. 1041 ), Sec. 3, eff. May 18, 2013.