Texas Tax Code

§ 327.001 — DEFINITION

TX § 327.001Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE

Statute text

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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.

Legislative history

Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.