Tex. Tax Code § 327.001 · Chapter 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE
DEFINITION.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel. The term does not include a designated state or federal highway or road or a designated county road.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.327.htm
- Text hash
- sha256 27f7aa9acd481a4dcd4230b8a6d07b0370ed543c808383246970971c04ffd197
- 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.