§ 457.301 Sales and Use Tax
§ 457.302 Maximum Tax Rate
§ 457.303 Election to Change Tax Rate
§ 457.304 Sales Tax: Effective Dates

Terms Used In Texas Transportation Code Chapter 457 > Subchapter G - Taxes

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005