{"data":{"id":"us-tx/tex.-tax-code-151.7101","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.7101","heading":"ELECTION OF OFFENSES.","body":"If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.\nAdded by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.7101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"db2cf8c308517d16b897adeb8603430be8fc8ba2b7ef633c369b13011bc3d10e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.709","next":"us-tx/tex.-tax-code-151.7102"},"notice":"GroundRules: Original legal text. Not legal advice."}