Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE A. GENERAL PROVISIONS · CHAPTER 1. GENERAL PROVISIONS
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Tex. Tax Code § 1.03 (2026)

Construction Of Title

✓ current as of May 2026
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Sec. 1.03. CONSTRUCTION OF TITLE. The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this title.

Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 72, eff. Sept. 1, 1985.

Notes of Decisions
Cited in 15 cases, 1990–2018 · leading case: Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., 212 S.W.3d 665 (Tex. App. 2006).
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Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., 212 S.W.3d 665 (Tex. App. 2006). · cites it 2× “Because the Code Construction Act applies when construing the tax code, see Tex. Tax.Code Ann. § 1.03 (West 2001), we may also consider: (1) the object sought to be obtained; (2) circumstances under which the statute was enacted; (3) legislative history; (4) common law or former…”
Gifford-Hill & Co., Inc. v. Wise Cnty. Appraisal Dist., 827 S.W.2d 811 (Tex. 1992). · cites it 4× “Tex.Tax Code § 1.03; Tex. Govt.Code § 311.”
Nipper-Berthram Trust v. Aldine Indep. Sch. Dist., 76 S.W.3d 788 (Tex. App. 2002). “Tex. Tax Code Ann. § 1.03 ; see also Tex.”
Sw. Airlines Co. v. Bullock, 784 S.W.2d 563 (Tex. App. 1990). “Tex. Tax Code Ann. § 1.03 (Supp.1990). The Code Construction Act provides that “[i]n construing a statute, whether or not the statute is considered ambiguous on its face, a court may consider among other matters the .”
Himont U.S.A., Inc. v. Harris Cnty. Appraisal Dist., 904 S.W.2d 740 (Tex. App. 1995). “TexTax Code Ann. § 1.03 (Vernon 1982). According to that Act, words that have acquired a technical or particular meaning, by legislative definition or otherwise, must be interpreted according to that specialized meaning.”
Cedillo v. Gaitan, 981 S.W.2d 388 (Tex. App. 1998). “The Texas Legislature has directed that “[t]he Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of [the Tax Code] except as otherwise expressly provided_” Tex. Tax Code Ann. § 1.03 (Vernon 1992). Under the Code Construction Act,…”
Harris Cnty. Water Control & Improvement Dist. 99 v. Duke, 59 S.W.3d 333 (Tex. App. 2001). “Tex. Tax Code Ann. § 1.03 (Vernon 1992). That Act provides assistance to courts in construing conflicting statutes enacted by the legislature.”
Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). “TEX.TAX CODE ANN. § 1.03 (Vernon Supp.1991).”
Denton Cent. Appraisal Dist. v. Richard Scott Gladden, 554 S.W.3d 749 (Tex. App. 2018). “See Tex. Tax Code Ann. § 1.03 (West 2015). In construing provisions of the tax code, our primary task is to give effect to the legislature’s intent, Tex.”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Travis Cnty. Tax Assessor Collector, Nelda Wells Spears, in Her Off. Capacity (Tex. App. 2006). “Because the Code Construction Act applies when construing the tax code, see Tex. Tax. Code Ann. § 1.03 (West 2001), we may also consider: (1) the object sought to be obtained; (2) circumstances under which the statute was enacted; (3) legislative history; (4) common law or…”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Travis Cnty. Tax Assessor Collector, Nelda Wells Spears, in Her Off. Capacity (Tex. App. 2006). “03 (West 2001), we may also consider: (1) the object sought to be obtained; (2) circumstances under which the statute was enacted; (3) legislative history; (4) common law or former statutory provisions, including laws on the same or similar subjects; (5) consequences of a…”
in Re Premcor Refining Grp., Inc., Port Arthur Coker Co., L.P. & Valero Energy Corp. (Tex. App. 2009). “016 (2) (Vernon 2005); see also Tex. Tax Code Ann. § 1.03 (Vernon 2008) (instructing that the Code Construction Act applies to the Texas Tax Code).”
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