Tex. Tax Code § 21.03 · Chapter 21. TAXABLE SITUS
INTERSTATE ALLOCATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.
(b) The comptroller shall adopt rules:
(1) identifying the kinds of property subject to this section; and
(2) establishing formulas for calculating the proportion of total market value to be allocated to this state.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 14, eff. Sept. 1, 1991.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.21.htm
- Text hash
- sha256 a43a52b9589aa8067fd80264ae394510f6b17aba935c3cf565da5785770eff42
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 21.03. Each shows the citation as that text prints it.
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.