Codes and Rulings
Tax Codes
Tax Code, Title 17, Chapter 11
Trust Improvement Use and Occupancy Tax Code.
Tax Code, Title 17, Chapter 10
Interim Trust Improvement Use and Occupancy Tax Code.
Tax Rulings
Tax Ruling 2025-001
Establishing 2025 Tax Rate
Tax Ruling 2024-001
Establishing 2024 Tax Rate
Tax Ruling 2023-001
Establishing 2023 Tax Rate
Tax Ruling 2022-001
Establishing 2022 Tax Rate
Tax Ruling 2021-001
Establishing 2021 Tax Rate
Tax Ruling 2020-001
Establishing 2020 Tax Rate
Tax Ruling 2019-001
Establishing 2019 Tax Rate
Tax Ruling 2018-001
Establishing 2018 Tax Rate
Tax Ruling 2017-001
Establishing 2017 Tax Rate
Tax Ruling 2016-001
Establishing 2016 Tax Rate
Tax Ruling 2015-001
Establishing 2015 Tax Rate
Tax Procedure Rulings
Tax Procedure Ruling 2020-001
Temporarily Waiving Interest and Penalties for Late Payments of First-Half 2020 Trust Improvement Use and Occupancy Taxes
Tax Procedure Ruling 2019-001
Payment by Debit and/or Credit Cards
Tax Procedure Ruling 2017-001
Treating Properties with Cancelled Leases as Tax Exempt
Tax Procedure Ruling 2016-001
Amending Recurring Assessment Schedule
Tax Procedure Ruling 2015-006
Establishing Assessment Procedures
Tax Procedure Ruling 2015-005
Establishing Minimum Overpayments to be Refunded
Tax Procedure Ruling 2015-004
Extending Payment Deadline for Disputed Valuations
Tax Procedure Ruling 2015-003
Extending Deadline for Interest Payments
Tax Procedure Ruling 2015-002
Extending Payment Deadline for Escrow Companies
Tax Procedure Ruling 2015-001
Establishing Exemption Application Deadline and Extending Payment Deadline