Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE A. GENERAL PROVISIONS · CHAPTER 101. GENERAL PROVISIONS
Texas Codes

Tex. Tax Code § 101.002 (2026)

Construction Of Code

✓ laws through the 89th Legislature (2025)
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Sec. 101.002. CONSTRUCTION OF CODE. (a) The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this title.

(b) Except as otherwise provided by statute, the jurisdiction and authority of the state to determine the subjects and objects of taxation shall extend to the limits of the then-current interpretations of the Texas Constitution and United States Constitution and laws.

Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff. Sept. 1, 1985; Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug. 28, 1989.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1987–2025 · leading case: Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999).
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Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “032, which applies to the Tax Code, see Tex. Tax Code § 101.002, courts may consider prior law, the circumstances under which the law was enacted, and legislative history among other matters to aid them in construing a code provision “whether or not the statute is considered…”
Robinson v. Budget Rent-A-Car Sys., Inc., 51 S.W.3d 425 (Tex. App.—Houston [1st Dist.] 2001). · cites it 2× “032, which applies to the Tax Code, see Tex. Tax Code § 101.002, courts may consider prior law, the circumstances under which the law was enacted, and legislative history among other matters to aid them in construing a code provision "whether or not the statute is considered…”
Sharp v. House of Lloyd, Inc., 815 S.W.2d 245 (Tex. 1991). “Tex.Tax Code § 101.002(b). § 111.002. (a) The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United States for the enforcement of the provisions of this title and the collection of taxes and other revenues…”
State v. Crawford, 262 S.W.3d 532 (Tex. App.—Austin 2008). “See Tex. Tax Code Ann. § 101.002 (a) (West 2008); Tex.”
Bullock v. Texas Monthly, Inc., 731 S.W.2d 160 (Tex. App.—Austin 1987). · cites it 2× “Support for the Comptroller's argument can be found in Tex. Tax Code Ann. § 101.002 (1982 & Supp.”
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Nov. 26, 2025). · cites it 2× “. . . . . . . . . . . . . . . . . . . 7 TEX.”
State v. Steve Crawford, No. 03-07-00622-CV (Tex. App.—Austin Aug. 21, 2008). “See Tex. Tax Code Ann. § 101.002 (a) (West 2008); Tex.”
State v. Steve Crawford, No. 03-07-00622-CV (Tex. App.—Austin Aug. 21, 2008). “See Tex. Tax Code Ann. § 101.002 (a) (West 2008); Tex.”
Persimmon Ridge Partners EO, L.P. v. Fannie Mae, No. 07-15-00135-CV (Tex. Aug. 10, 2015). “016 (a), a company was obligated to remit to the State sales tax collected from its clients on taxable jobs; in addition, the company held the collected sales tax in trust for the State until the taxes were remitted to the State, and the court noted that the term person was…”
Tex. Tax Code § 101.002(b): 1 case
Sharp v. House of Lloyd, Inc., 815 S.W.2d 245 (Tex. 1991). “Tex.Tax Code § 101.002(b). § 111.002. (a) The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United States for the enforcement of the provisions of this title and the collection of taxes and other revenues…”
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