Texas § 322.002 DEFINITIONS.

Texas Statutes

§ 322.002 — DEFINITIONS.

Texas § 322.002

Code TXTax Code

This text of Texas § 322.002 (DEFINITIONS.) 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. § 322.002 (2026).

Text

Sec. 322.002. DEFINITIONS. In this chapter:

(1)"Taxing entity" means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit department created under Chapter 451 , 452 , or 453 , Transportation Code, or a coordinated county transportation authority created under Chapter 460 , Transportation Code, that has adopted a sales and use tax under the law authorizing the creation of the entity.

(2)"Entity area" means the geographical limits of a taxing entity.

(3)"Municipal sales and use tax" means a sales and use tax imposed by a municipality under the Municipal Sales and Use Tax Act (Chapter 321 ) within an entity area. SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES

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Sec. 322.002. DEFINITIONS. In this chapter:
(1) "Taxing entity" means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit department created under Chapter 451 , 452 , or 453 , Transportation Code, or a coordinated county transportation authority created under Chapter 460 , Transportation Code, that has adopted a sales and use tax under the law authorizing the creation of the entity.
(2) "Entity area" means the geographical limits of a taxing entity.
(3) "Municipal sales and use tax" means a sales and use tax imposed by a municipality under the Municipal Sales and Use Tax Act (Chapter 321 ) within an entity area.
SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES

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. 30.267, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 57, eff. Oct. 1, 2003.