General Tax Laws, State of Texas : Annotated (Classic Reprint). Jno T Smith
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Author: Jno T Smith
Page Count: 244 pages
Published Date: 27 Sep 2015
Publisher: Forgotten Books
Publication Country: United States
Language: English
Format: PDF
ISBN: 9781331328827
Download Link: General Tax Laws, State of Texas Annotated (Classic Reprint)
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Excerpt from General Tax Laws, State of Texas: Annotated
This book contains the general tax laws of the State of Texas as they stand today, including the laws passed by the Twenty-ninth Legislature.
The constitutional provisions of this State, with reference to taxation, are given in the first part of the book. Then follow the statutory provisions. The articles are numbered as they appear in the Revised Statutes of 1895. When a new article has been enacted and not given a statutory number, it has been placed where it should properly appear.
References have been made to decisions of the Supreme Court, Courts of Civil Appeals, and the Court of Criminal Appeals, and also to opinions of the Attorney General addressed to the Comptroller and rulings of the Comptroller's Department, of importance to assessors and collectors of taxes and to commissioners courts with respect to their duties in the assessment and collection of taxes, and they are printed in smaller type following the articles to which they refer.
It was thought best not to encumber the book with references to all decisions and rulings bearing on the subject of taxation, hence such only have been noted as were thought to be of most importance and to give a clear understanding of the constructions placed upon the statutes by the courts and departments.
Rulings of the Comptroller's Department have not been given on questions that have been decided by the courts or on which the Attorney General has rendered opinions. To have done so would have unnecessarily increased the size of the book, as that department uniformly adheres to the decisions of the courts and the opinions of the Attorney General.
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