CHAPTER 301. GENERAL PROVISIONS
TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS
CHAPTER 301. GENERAL PROVISIONS
Sec. 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(3) eliminating repealed, duplicative, unconstitutional,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, Sec. 1, eff. Sept. 1,
1987.
Sec. 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, Sec. 1, eff. Sept. 1,
1987.
Sec. 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, Sec. 1, eff. Sept. 1,
1987.
Sec. 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, Sec. 3,
eff. Oct. 1, 1988.