Texas § TX.154.601 - NATURE OF TAX
Full text of Texas The Texas Constitution § TX.154.601 — NATURE OF TAX, with citation guidance and answers to common questions.
§ TX.154.601. NATURE OF TAX
NATURE OF TAX. (a) The tax imposed by this chapter is not an occupation tax. (b) If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax: (1) the legislature intends that the holding not affect the validity of the remaining provisions of this chapter; and (2) the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund. (c) A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes. Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2777, ch. 752, Sec. 9(d), eff. Jan. 1, 1982.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.154.601
What does The Texas Constitution § TX.154.601 cover?
Section TX.154.601 ("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 § TX.154.601?
A common citation format is "The Texas Constitution § TX.154.601" (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.154.601 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.