Tex. Occ. Code § 2021.007

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 2021.007 - Fee or Payment in Lieu of Other State Taxes and Fees

(a) A fee or payment collected by this state under this subtitle is in lieu of any other fee, payment, or tax imposed by this state.

(b) This section does not preclude the application of:

(1) the sales tax or an increase in the sales tax to the sale or purchase of a taxable item by a person licensed under this subtitle; or

(2) the franchise tax to a person licensed under this subtitle.

Tex. Occ. Code § 2021.007

Added by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 963,Sec. 1.01, eff. 4/1/2019.