2005 Texas Tax Code CHAPTER 301. GENERAL PROVISIONS

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS

CHAPTER 301. GENERAL PROVISIONS


	§ 301.001. PURPOSE OF TITLE.  (a) This title is enacted as 
a part of the state's continuing statutory revision program, 
conducted by the Texas Legislative Council as directed by Section 
323.007, Government Code.  The program contemplates a 
topic-by-topic revision of the state's general and permanent 
statute law without substantive change.
	(b)  Consistent with the objectives of the statutory 
revision program, the purpose of this title is to make the general 
and permanent state tax laws more accessible and understandable by:
		(1)  rearranging the statutes into a more logical 
order;                    
		(2)  employing a format and numbering system designed 
to facilitate citation of the law and to accommodate future 
expansion of the law;
		(3)  eliminating repealed, duplicative, 
unconstitutional, expired, executed, and other ineffective 
provisions;  and
		(4)  restating the law in modern American English to 
the greatest extent possible.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.           


	§ 301.002. CONSTRUCTION OF CODE.  The Code Construction 
Act (Chapter 311, Government Code) applies to the construction of 
each provision of this title, except as specifically provided by 
this title.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.           


	§ 301.003. INTERNAL REFERENCES.  In this code:                              
		(1)  a reference to a title, chapter, or section 
without further identification is a reference to a title, chapter, 
or section of this code;  and
		(2)  a reference to a subtitle, subchapter, subsection, 
subdivision, paragraph, or other numbered or lettered unit without 
further identification is a reference to a unit of the next larger 
unit of this code in which the reference appears.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.           


	§ 301.004. TELEPHONE COMPANY EXEMPTION.  (a) A 
municipality or other political subdivision of this state may not 
impose an occupation tax or any charge for the privilege of doing 
business on a telephone company taxed under Chapter 171 of this 
code.
	(b)  This section does not:                                                    
		(1)  prohibit the collection by a municipality of a 
franchise tax in effect on October 31, 1936;
		(2)  prohibit the collection of ad valorem taxes;  or                         
		(3)  affect any contracts made between a municipality 
and a franchise holder.
	(c)  In this section, "telephone company" means a person who 
owns or operates a telephone line or a telephone network in this 
state, charges for its use, and is regulated by the Public Utility 
Commission of Texas as a certificated provider of local exchange 
telephone service.

Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, § 3, eff. 
Oct. 1, 1988.