Tex. Tax Code § 111.0023
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
For purposes of this title, "individual" means a natural person. The term does not include a partnership, limited liability partnership, corporation, banking corporation, savings and loan association, limited liability company, business trust, professional association, business association, joint venture, joint stock company, holding company, or other legal entity.
Tex. Tax Code § 111.0023