{"data":{"id":"us-tx/tex.-tax-code-11.02","jurisdiction":"us-tx","citation":"Tex. Tax Code § 11.02","heading":"INTANGIBLE PERSONAL PROPERTY.","body":"(a) Intangible personal property is not taxable.\n(b) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.\n(c) Repealed by Acts 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.\nActs 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 3, part A, Sec. 1, eff. Jan. 1, 1985; Acts 1999, 76th Leg., ch. 62, Sec. 7.88, eff. Sept. 1, 1999.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 1, eff. January 1, 2026.\nActs 2025, 89th Leg., R.S., Ch. 111 (H.B. 22), Sec. 3(1), eff. January 1, 2026.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS","CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS","SUBCHAPTER A. TAXABLE PROPERTY"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm#11.02","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8b4f54d0bfc647ea23fe9e2d4632b726963d62cfdc84cf2b388d6b41e1e3fbb8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-11.01","next":"us-tx/tex.-tax-code-11.11"},"notice":"GroundRules: Original legal text. Not legal advice."}