Tex. Est. Code § 124.002 · Subchapter A. APPORTIONMENT OF TAXES
REFERENCES TO INTERNAL REVENUE CODE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ES/htm/ES.124.htm
- Text hash
- sha256 3c76eaae441fc144582dae6088bf8b08365950f9569111e066e033bac08f90ef
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.