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Title 3
Local Taxation

Subtitles

A
General Taxing Authority and Provisions
Chapters 301–302
B
Special Property Tax Provisions
Chapters 311–320
C
Local Sales and Use Taxes
Chapters 321–327
D
Local Hotel Occupancy Taxes
Chapters 351–352
 



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Location: https://texas.public.law/statutes/tex._tax_code_title_3

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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