Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Texas_Comptroller_of_Public_Accounts
|
| gptkbp:appliesTo |
businesses in Texas
individuals in Texas |
| gptkbp:enforcedBy |
gptkb:Texas_Comptroller_of_Public_Accounts
|
| gptkbp:excludes |
certain nonprofit organizations
state personal income tax |
| gptkbp:governs |
taxation in Texas
|
| https://www.w3.org/2000/01/rdf-schema#label |
Texas Tax Law
|
| gptkbp:includes |
alcoholic beverage tax
insurance tax hotel occupancy tax Texas Franchise Tax Texas Property Tax Texas Sales and Use Tax cigarette and tobacco tax inheritance tax (historically, now repealed) mixed beverage tax motor vehicle sales tax natural gas production tax oil production tax |
| gptkbp:jurisdiction |
gptkb:Texas
|
| gptkbp:legalBasis |
gptkb:Texas_Tax_Code
|
| gptkbp:provides |
property tax exemptions for disabled veterans
property tax exemptions for homesteads tax incentives for economic development property tax exemptions for charitable organizations |
| gptkbp:requires |
businesses to collect sales tax
|
| gptkbp:subject |
amendment by Texas Legislature
federal tax law preemption in some areas judicial interpretation by Texas courts |
| gptkbp:bfsParent |
gptkb:Texas_law
|
| gptkbp:bfsLayer |
7
|