Sections
Chapter 321 Municipal Sales and Use Tax Act 321.001 – 321.510
Chapter 322 Sales and Use Taxes for Special Purpose Taxing Authorities 322.001 – 322.306
Chapter 323 County Sales and Use Tax Act 323.001 – 323.510
Chapter 324 County Health Services Sales and Use Tax 324.001 – 324.081
Chapter 325 County Sales and Use Tax for Landfill and Criminal Detention Center 325.001 – 325.081
Chapter 327 Municipal Sales and Use Tax for Street Maintenance 327.001 – 327.008

Terms Used In Texas Tax Code > Title 3 > Subtitle C - Local Sales and Use Taxes

  • Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
  • Appraisal: A determination of property value.
  • Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • General-law municipality: means a municipality designated by Chapter 5 as a Type A general-law municipality, Type B general-law municipality, or Type C general-law municipality. See Texas Local Government Code 1.005
  • Home-rule municipality: means a municipality designated by Chapter 5 as a home-rule municipality. See Texas Local Government Code 1.005
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • kiosk: means a small stand-alone area or structure that:
    (i) is used solely to display merchandise or to submit orders for taxable items from a data entry device, or both;
    (ii) is located entirely within a location that is a place of business of another retailer, such as a department store or shopping mall; and
    (iii) at which taxable items are not available for immediate delivery to a customer. See Texas Tax Code 321.002
  • Month: means a calendar month. See Texas Government Code 312.011
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • most recent federal census: means the United States decennial census immediately preceding the action in question. See Texas Government Code 312.011
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
  • Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Place of business of the retailer: means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. See Texas Tax Code 321.002
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Succeeding: means immediately following. See Texas Government Code 312.011
  • Testify: Answer questions in court.
  • Venue: The geographical location in which a case is tried.