TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE C. LOCAL SALES AND USE TAXES

CHAPTER 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE

Sec. 327.001.  DEFINITION.  In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel.  The term does not include a designated state or federal highway or road or a designated county road.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.