Section 101.003 - Definitions In this title:
(1) "Comptroller" means the comptroller of public accounts of the State of Texas.(2) "Month" means a calendar month.(3) "Year" means a calendar year.(4) "Effects" means personal property or an interest in personal property.(5) "Affidavit" means a statement in writing of a fact signed by the party making the statement, sworn to before some officer authorized to administer oaths, and officially certified by the officer under the officer's seal of office.(6) "Officer" means a state officer.(7) "Standard time" means that designation of time prescribed by Section 312.016, Government Code.(8) "Taxpayer" means a person liable for a tax, fee, assessment, or other amount imposed by a statute or under the authority of a statutory function administered by the comptroller.(9) "Attorney general" means the attorney general of the State of Texas.(10) "Report" means a tax return, declaration, statement, or other document required to be filed with the comptroller.(11) "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.(12) "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.(13) "Tax" means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer. Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff. Oct. 1, 1999 Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff. Sept. 1, 1997 Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept. 1, 1997 Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff. Sept. 1, 1995 Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff. Sept. 1, 1993 Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff. Sept. 1, 1993 Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.