Texas Tax Code Chapter 301 – General Provisions
Current as of: 2024 | Check for updates
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Other versions
| § 301.001 | Purpose of Title |
| § 301.002 | Construction of Code |
| § 301.003 | Internal References |
| § 301.004 | Telephone Company Exemption |
Terms Used In Texas Tax Code Chapter 301 - General Provisions
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Statute: A law passed by a legislature.
- Year: means 12 consecutive months. See Texas Government Code 311.005