CONSTRUCTION OF CODE.

Tex. TAX Code § 101.002.
in effect
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(a) The Code Construction Act (Chapter 311 , Government Code) applies to the construction of each provision of this title, except as specifically provided by this title. (b) Except as otherwise provided by statute, the jurisdiction and authority of the state to determine the subjects and objects of taxation shall extend to the limits of the then-current interpretations of the Texas Constitution and United States Constitution and laws.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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