Texas Tax Code

§ 158.002 — DEFINITIONS

TX § 158.002Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 158. MANUFACTURED HOUSING SALES AND USE TAX · Art. A. GENERAL PROVISIONS

Statute text

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In this chapter, "manufactured home," "manufacturer," "retailer," and "person" have the same meanings as they are given by Chapter 1201, Occupations Code. In addition, the term "manufactured home" also includes and means "industrialized housing" as defined by Chapter 1202, Occupations Code.

Legislative history

Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. Amended by Acts 1985, 69th Leg., ch. 527, Sec. 2, eff. Aug. 26, 1985; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818, eff. Sept. 1, 2003.