Texas § TX.171.006 - ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION
Full text of Texas The Texas Constitution § TX.171.006 — ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION, with citation guidance and answers to common questions.
§ TX.171.006. ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION
ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION. (a) In this section, "consumer price index" means the average over a state fiscal biennium of the Consumer Price Index for All Urban Consumers (CPI-U), U.S. City Average, published monthly by the United States Bureau of Labor Statistics, or its successor in function. (b) Beginning in 2010, on January 1 of each even-numbered year, the amounts prescribed by Sections 171.002 (d)(2) and 171.1013 (c) are increased or decreased by an amount equal to the amount prescribed by those sections on December 31 of the preceding year multiplied by the percentage increase or decrease during the preceding state fiscal biennium in the consumer price index and rounded to the nearest $10,000. (c) The amounts determined under Subsection (b) apply to a report originally due on or after the date the determination is made. (d) The comptroller shall make the determination required by this section and may adopt rules related to making that determination. (e) A determination by the comptroller under this section is final and may not be appealed. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 9, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 10, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500 ), Sec. 3, eff. January 1, 2014. SUBCHAPTER B. EXEMPTIONS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.006
What does The Texas Constitution § TX.171.006 cover?
Section TX.171.006 ("ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION") 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.171.006?
A common citation format is "The Texas Constitution § TX.171.006" (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.171.006 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
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