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