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  2. Statutes
  3. Tax Code
  4. Title 1
  5. Subtitle D
  6. Chap. 21

Chapter 21
Taxable Situs

Sections

21.01
Real Property
21.02
Tangible Personal Property Generally
21.03
Interstate Allocation
21.04
Railroad Rolling Stock
21.05
Commercial Aircraft
21.06
Intangible Property Generally
21.07
Intangibles of Certain Transportation Businesses
21.08
Intangibles of Certain Financial Institutions
21.09
Allocation Application
21.10
Late Application for Allocation
21.021
Vessels and Other Watercraft
21.031
Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State
21.055
Business Aircraft
 



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Location: https://texas.public.law/statutes/tex._tax_code_title_1_subtitle_d_chapter_21

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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