Texas § OC.2024.101 - APPLICABILITY OF CERTAIN TAX CODE PROVISIONS

Full text of Texas The Texas Constitution § OC.2024.101 — APPLICABILITY OF CERTAIN TAX CODE PROVISIONS, with citation guidance and answers to common questions.

§ OC.2024.101. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS

APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) Unless inconsistent with this subtitle, Chapters 111 through 113 , Tax Code, including provisions relating to the assessment of penalties and interest, apply to the collection of the state's share of a pari-mutuel pool under this subtitle. (b) The state's share of a pari-mutuel pool under this subtitle is treated as if it were a tax for purposes of this section in applying the provisions of the Tax Code described by Subsection (a). (c) The comptroller may use any procedure authorized under Title 2, Tax Code, for purposes of collecting the state's share of a pari-mutuel pool under this subtitle. Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969 ), Sec. 1.01, eff. April 1, 2019.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § OC.2024.101

What does The Texas Constitution § OC.2024.101 cover?

Section OC.2024.101 ("APPLICABILITY OF CERTAIN TAX CODE PROVISIONS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § OC.2024.101?

A common citation format is "The Texas Constitution § OC.2024.101" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § OC.2024.101 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.