Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle C. LOCAL SALES AND USE TAXES |
Chapter 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE |
Sec. 327.001. DEFINITION
Latest version.
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In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel. The term does not include a designated state or federal highway or road or a designated county road.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.