Texas Tax Code
E682264
The Texas Tax Code is the body of state law that governs how taxes are imposed, collected, and administered in Texas, including rules for various state and local taxes.
All labels observed (2)
| Label | Occurrences |
|---|---|
| "Tax Code" in Texas statutes | 1 |
| Texas Tax Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7697289 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Texas Tax Code Context triple: [Texas Comptroller of Public Accounts, subjectOf, Texas Tax Code]
-
A.
Texas Government Code
The Texas Government Code is a compilation of state laws that organizes and governs the structure, powers, and procedures of Texas government institutions and officials.
-
B.
Texas Estates Code
The Texas Estates Code is a body of Texas state law that governs matters such as wills, probate, estate administration, and related proceedings in the state’s courts.
-
C.
Texas Local Government Code
The Texas Local Government Code is a compilation of state laws that govern the organization, powers, and functions of counties, municipalities, and other local government entities in Texas.
-
D.
Texas Penal Code
The Texas Penal Code is the primary body of law in Texas that defines criminal offenses and prescribes their corresponding punishments.
-
E.
Texas Natural Resources Code
The Texas Natural Resources Code is a body of state law that governs the conservation, management, and protection of Texas’s natural resources, including land, water, minerals, and cultural heritage sites.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Texas Tax Code Target entity description: The Texas Tax Code is the body of state law that governs how taxes are imposed, collected, and administered in Texas, including rules for various state and local taxes.
-
A.
Texas Government Code
The Texas Government Code is a compilation of state laws that organizes and governs the structure, powers, and procedures of Texas government institutions and officials.
-
B.
Texas Estates Code
The Texas Estates Code is a body of Texas state law that governs matters such as wills, probate, estate administration, and related proceedings in the state’s courts.
-
C.
Texas Local Government Code
The Texas Local Government Code is a compilation of state laws that govern the organization, powers, and functions of counties, municipalities, and other local government entities in Texas.
-
D.
Texas Penal Code
The Texas Penal Code is the primary body of law in Texas that defines criminal offenses and prescribes their corresponding punishments.
-
E.
Texas Natural Resources Code
The Texas Natural Resources Code is a body of state law that governs the conservation, management, and protection of Texas’s natural resources, including land, water, minerals, and cultural heritage sites.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
body of state law
ⓘ
statutory code ⓘ |
| administeredBy | Texas Comptroller of Public Accounts ⓘ |
| appliesTo |
business entities operating in Texas
ⓘ
local taxing units in Texas ⓘ taxpayers in Texas ⓘ |
| availableAt |
Texas Legislature official website
ⓘ
linked to:
Texas Legislature Online
|
| citedAs |
"Tax Code" in Texas statutes
ⓘ
linked to:
Texas Tax Code
|
| containsProvisionsOn |
administrative hearings on tax matters
ⓘ
allocation and apportionment of tax ⓘ cigarette and tobacco taxes ⓘ collection procedures for delinquent taxes ⓘ criminal offenses related to taxes ⓘ definitions of taxable items ⓘ franchise tax ⓘ hotel occupancy tax ⓘ inheritance and transfer taxes (historical) ⓘ insurance premium taxes ⓘ interest on tax refunds ⓘ local sales and use taxes ⓘ mixed beverage taxes ⓘ motor fuels taxes ⓘ property tax administration ⓘ recordkeeping requirements for taxpayers ⓘ refunds of taxes ⓘ state sales and use tax ⓘ tax audits and examinations ⓘ tax confidentiality ⓘ tax credits ⓘ tax exemptions ⓘ tax liens ⓘ tax penalties and interest ⓘ tax permits and licenses ⓘ taxpayer remedies and appeals ⓘ |
| enactedBy | Texas Legislature ⓘ |
| governs |
local taxation in Texas
ⓘ
state taxation in Texas ⓘ tax administration in Texas ⓘ tax collection in Texas ⓘ tax enforcement in Texas ⓘ |
| hasAuthorityFrom | Texas Constitution ⓘ |
| jurisdiction |
State of Texas
ⓘ
linked to:
Texas
|
| language | English ⓘ |
| legalForm | codified statutes ⓘ |
| partOf | Texas statutory law ⓘ |
| publishedBy | Texas Legislative Council ⓘ |
| subjectMatter | tax law ⓘ |
| updatedBy | subsequent acts of the Texas Legislature ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Texas Tax Code Description of subject: The Texas Tax Code is the body of state law that governs how taxes are imposed, collected, and administered in Texas, including rules for various state and local taxes.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Texas Tax Code