Tex. Occ. Code § 2021.007 · Chapter 2021. GENERAL PROVISIONS
FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A fee or payment collected by this state under this subtitle is in lieu of any other fee, payment, or tax imposed by this state.
(b) This section does not preclude the application of:
(1) the sales tax or an increase in the sales tax to the sale or purchase of a taxable item by a person licensed under this subtitle; or
(2) the franchise tax to a person licensed under this subtitle.
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2021.htm
- Text hash
- sha256 163c95545681ca7ebf0ba9c90aaf396a311e0189f53f160d2fbf9ddcf0fc78f4
- 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.