Texas § TX.11.01 - REAL AND TANGIBLE PERSONAL PROPERTY
Full text of Texas The Texas Constitution § TX.11.01 — REAL AND TANGIBLE PERSONAL PROPERTY, with citation guidance and answers to common questions.
§ TX.11.01. REAL AND TANGIBLE PERSONAL PROPERTY
REAL AND TANGIBLE PERSONAL PROPERTY. (a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. (b) This state has jurisdiction to tax real property if located in this state. (c) This state has jurisdiction to tax tangible personal property if the property is: (1) located in this state for longer than a temporary period; (2) temporarily located outside this state and the owner resides in this state; or (3) used continually, whether regularly or irregularly, in this state. (d) Tangible personal property that is operated or located exclusively outside this state during the year preceding the tax year and on January 1 of the tax year is not taxable in this state. (e) For purposes of Subsection (c)(3), property is considered to be used continually, whether regularly or irregularly, in this state if the property is used in this state three or more times on regular routes or for three or more completed assignments occurring in close succession throughout the year. For purposes of this subsection, a series of events are considered to occur in close succession throughout the year if they occur in sequence within a short period at intervals from the beginning to the end of the year. Acts 1979, 66th Leg., p. 2233, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 1, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 534, Sec. 2, eff. Jan. 1, 1990. Amended by: Acts 2017, 85th Leg., R.S., Ch. 893 (H.B. 3103 ), Sec. 1, eff. June 15, 2017.
Frequently Asked Questions About Texas § TX.11.01
What does The Texas Constitution § TX.11.01 cover?
Section TX.11.01 ("REAL AND TANGIBLE PERSONAL PROPERTY") 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 § TX.11.01?
A common citation format is "The Texas Constitution § TX.11.01" (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 § TX.11.01 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.