{"data":{"id":"us-tx/tex.-tax-code-327.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 327.001","heading":"DEFINITION.","body":"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.\nAdded by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.327.htm#327.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e0f68c77b95eed1eb7bdfbfa61a455c58eea2ab55f9985715f7394b000a7c2f3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-325.081","next":"us-tx/tex.-tax-code-327.002"},"notice":"GroundRules: Original legal text. Not legal advice."}