Texas § LG.334.407 - NATURE OF TAX
Full text of Texas The Texas Constitution § LG.334.407 — NATURE OF TAX, with citation guidance and answers to common questions.
§ LG.334.407. NATURE OF TAX
NATURE OF TAX. (a) The tax imposed by this subchapter is a debt owed to the owner or lessee of the designated facility by the user or sublessee of the designated facility and is recoverable at law. (b) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the designated facility, the user or the sublessee of the designated facility, the livestock, or the owner of the livestock. Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.334.407
What does The Texas Constitution § LG.334.407 cover?
Section LG.334.407 ("NATURE OF TAX") 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 § LG.334.407?
A common citation format is "The Texas Constitution § LG.334.407" (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 § LG.334.407 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.