Texas Statutes
§ 322.001 — APPLICATION OF CHAPTER.
Texas § 322.001
JurisdictionTexas
Code TXTax Code
This text of Texas § 322.001 (APPLICATION OF CHAPTER.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 322.001 (2026).
Text
Sec. 322.001. APPLICATION OF CHAPTER.
(a)This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451 , 452 , 453 , or 460 , Transportation Code.
(b)The effective dates and rates of the taxes imposed by a taxing entity are determined under the laws authorizing the adoption of the taxes.
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.266, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 56, eff. Oct. 1, 2003.
Nearby Sections
15
§ 322.001
APPLICATION OF CHAPTER.§ 322.002
DEFINITIONS.§ 322.101
SALES TAX.§ 322.102
USE TAX.§ 322.103
COMPUTATION OF SALES TAXES.§ 322.104
COMPUTATION OF USE TAX.§ 322.105
USE TAX: WHERE USE OCCURS.§ 322.109
TELECOMMUNICATIONS EXEMPTION.§ 322.202
COMPTROLLER'S REPORTING DUTIES.§ 322.2022
TAX INFORMATION.§ 322.203
COMPTROLLER'S RULES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 322.001, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/322.001.