Texas Codes

Tex. Tax Code § 101.003 (2026)

Definitions

✓ current as of May 2026

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Sec. 101.003. DEFINITIONS. In this title:

(1) "Comptroller" means the comptroller of public accounts of the State of Texas.

(2) "Month" means a calendar month.

(3) "Year" means a calendar year.

(4) "Effects" means personal property or an interest in personal property.

(5) "Affidavit" means a statement in writing of a fact signed by the party making the statement, sworn to before some officer authorized to administer oaths, and officially certified by the officer under the officer's seal of office.

(6) "Officer" means a state officer.

(7) "Standard time" means that designation of time prescribed by Section 312.016, Government Code.

(8) "Taxpayer" means a person liable for a tax, fee, assessment, or other amount imposed by a statute or under the authority of a statutory function administered by the comptroller.

(9) "Attorney general" means the attorney general of the State of Texas.

(10) "Report" means a tax return, declaration, statement, or other document required to be filed with the comptroller.

(11) "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.

(12) "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.

(13) "Tax" means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer.

Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff. Oct. 1, 1999.

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1992–2021 · leading case: Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002).

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Texas Mun. League Intergovernmental Risk Pool v. Texas Workers' Comp. Comm'n, 74 S.W.3d 377 (Tex. 2002). “Tex. Tax Code § 101.003(13). Second, the challenged provisions do not mandate that the Risk Pool or its member cities collect charges from property-owners to generate revenue.”

Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “203 and for the first time allowed “a taxpayer” (defined in the Code as “a person liable for a tax,” Tex. Tax Code § 101.003(8)) and the Comptroller to agree not only to extensions of time for assessing a tax but also to extensions of time for filing for refunds.”

Harris Cnty. v. Proler, 29 S.W.3d 646 (Tex. App. 2000). · cites it 3× “” Tex.Tax Code Ann. § 101.003(13); Comyn, 10 S.”

Cornyn v. Cnty. of Hill, 10 S.W.3d 424 (Tex. App. 2000). · cites it 2× “” Tex. Tax Code Ann. § 101.003 (Vernon 1999).”

Hotels.com, L.P. v. Canales, 195 S.W.3d 147 (Tex. App. 2006). “” Tex. Tax Code Ann. § 101.003 (8) (Vernon Supp.”

First Am. Title Ins. Co. v. Strayhorn, 169 S.W.3d 298 (Tex. App. 2005). “See Tex. Tax Code Ann. § 101.003 (11) (West 2001) (obhgation is “the duty of a person to pay a tax, fee, assessment, or other amount”).”

United States Fire Ins. Co. v. State, 843 S.W.2d 283 (Tex. App. 1992). “See Tex. Tax Code Ann. § 101.003 (8) (West 1992) (‘"Taxpayer' means a person liable for a tax imposed by this title.”

Persimmon Ridge Partners EO, L.P., Russ Vandenburg, & Martha Vandenburg v. Fannie Mae (Tex. 2015). · cites it 2× “001 (2) (A)-(B); Tex. Tax Code Ann. §§ 101.003 ,111.104, 111.”

Kenneth D. Smartt A/K/A Kenneth Dair Smartt, Jr. v. State (Tex. App. 2021). “See TEX. TAX. CODE ANN. § 101.003(13) (“‘Tax’ means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer.”

First Am. Title Ins. Co. & Old Repub. Nat'l Title Ins. Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2005). “See Tex. Tax Code Ann. § 101.003 (11) (West 2001) (obligation is "the duty of a person to pay a tax, fee, assessment, or other amount").”

First Am. Title Ins. Co. & Old Repub. Nat'l Title Ins. Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2005). “See Tex. Tax Code Ann. § 101.003 (11) (West 2001) (obligation is “the duty of a person to pay a tax, fee, assessment, or other amount”).”

United States Fire Ins. Co. v. State of Texas (Tex. App. 1992). “See Tex. Tax Code Ann. § 101.003 (8) (West 1992) ("`Taxpayer' means a person liable for a tax imposed by this title.”

— Tex. Tax Code § 101.003(13) — 3 cases

Harris Cnty. v. Proler, 29 S.W.3d 646 (Tex. App. 2000). “” Tex.Tax Code Ann. § 101.003(13); Comyn, 10 S.”

— Tex. Tax Code § 101.003(8) — 2 cases

Harris Cnty. v. Proler, 29 S.W.3d 646 (Tex. App. 2000). “” Tex.Tax Code Ann. § 101.003(13); Comyn, 10 S.”

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