Texas Tax Code

§ 111.0023

TX § 111.0023Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS

Statute text

View on source

Definition of Individual. 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.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 1, eff. September 1, 2019.