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

Tex. Tax Code § 101.004 (2026)

Common Law

✓ current as of May 2026
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Sec. 101.004. COMMON LAW. The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title.

Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Cantu Enter., LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2016).
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Cantu Enter., LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2016). · cites it 2× “22 Tex. Tax Code § 101.004 (West 2010) .....”
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