The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 101
Texas Tax Code § 101.004
Common Law
General Provisions
Legislative history
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.