Tex.
Tax Code Section 172.101
Definitions
(a)
Terms used in this chapter and defined by Chapter 171 (Franchise Tax) have the meanings assigned by Chapter 171 (Franchise Tax).(b)
In this chapter:(1)
“Certified historic structure” means a property in this state that is:(A)
listed individually in the National Register of Historic Places;(B)
designated as a Recorded Texas Historic Landmark under Section 442.006 (State Historical Marker Program), Government Code, or as a state archeological landmark under Chapter 191 (Antiquities Code), Natural Resources Code; or(C)
certified by the commission as contributing to the historic significance of:(i)
a historic district listed in the National Register of Historic Places; or(ii)
a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9.(2)
“Certified rehabilitation” means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior’s Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.(3)
“Commission” means the Texas Historical Commission.
Source:
Section 172.101 — Definitions, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.172.htm#172.101
(accessed May 18, 2024).