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Texas Tax Code

§ 151.315 — WATER

TX § 151.315Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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Water is exempted from the taxes imposed by this chapter.

Legislative history

Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982.