§ 1061.301 Tax Authorized
§ 1061.302 Applicability of Other Law
§ 1061.303 Tax Rate; Change in Rate
§ 1061.304 Election Procedure
§ 1061.305 Election in Other Taxing Authority
§ 1061.306 Tax Effective Date
§ 1061.307 Use of Tax Revenue
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Terms Used In Texas Special District Local Laws Code Chapter 1061 > Subchapter G - Sales and Use Tax

  • Decedent: A deceased person.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Trustee: A person or institution holding and administering property in trust.