Tex. Tax Code § 11.02 · Subchapter A. TAXABLE PROPERTY
INTANGIBLE PERSONAL PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Intangible personal property is not taxable.
(b) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.
(c) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part A, Sec. 1, eff. Jan. 1, 1985; Acts 1999, 76th Leg., ch. 62, Sec. 7.88, eff. Sept. 1, 1999.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 1, eff. January 1, 2026.
Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 1931df44764878626538ce014e8f8f176735275654f55d14021a9e69102d34e5
- 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.