Tex. Tax Code § 111.0022 — APPLICATION TO OTHER LAWS ADMINISTERED BY COMPTROLLER

This subtitle and Subtitle A of this title apply to the administration, collection, and enforcement of other taxes, fees, and charges, including penalties, or other financial transactions, that the comptroller is required or authorized to collect or administer under other law, to the extent that the other law does not conflict with this subtitle or Subtitle A of this title. Added by Acts 1993, 73rd Leg., ch. 486, Sec. 1.02, eff. Sept. 1, 1993. Sec. 111.0023. Definition of Individual. For purposes of this title, "individual" means a natural person. The term does not include a partnership, limited liability partnership, corporation, banking corporation, savings and loan association, limited liability company, business trust, professional association, business association, joint venture, joint stock company, holding company, or other legal entity. Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 1, eff. September 1, 2019.