Sec. 21.07. INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES. (a) A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of this code is taxable by each county in which the business operates.
(b) The portion of the total value that is taxable as provided by Subsection (a) of this section is determined by the provisions of Subchapter A of Chapter 24 of this code.
Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 10, eff. Aug. 29, 1983.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 21.02. Tangible Personal Property Generally
Section 21.021. Vessels and Other Watercraft
Section 21.03. Interstate Allocation
Section 21.031. Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State
Section 21.04. Railroad Rolling Stock
Section 21.05. Commercial Aircraft
Section 21.055. Business Aircraft
Section 21.06. Intangible Property Generally
Section 21.07. Intangibles of Certain Transportation Businesses
Section 21.08. Intangibles of Certain Financial Institutions