Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 327.001: DEFINITION.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE

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.

Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection