{"data":{"id":"us-tx/tex.-tax-code-101.004","jurisdiction":"us-tx","citation":"Tex. Tax Code § 101.004","heading":"COMMON LAW.","body":"The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title.\nActs 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE A. GENERAL PROVISIONS","CHAPTER 101. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.101.htm#101.004","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"01d5af851dacd84a00fec9cf2a65bd4f1ddbc3e05d21ae7d1f102093aa0baeba","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-101.003","next":"us-tx/tex.-tax-code-101.005"},"notice":"GroundRules: Original legal text. Not legal advice."}