Frix
Try Donna

§ 2021.007. FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES.

TexasStatutes

Ask Donna

How this section applies to your facts.

TX Code › Code oc › Chapter 2021 › Section 2021.007

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(a) A fee or payment collected by this state under this subtitle is in lieu of any other fee, payment, or tax imposed by this state.

(b) This section does not preclude the application of:

(1) the sales tax or an increase in the sales tax to the sale or purchase of a taxable item by a person licensed under this subtitle; or

(2) the franchise tax to a person licensed under this subtitle.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.

§ 2021.007. FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES. · Tex. Occupations Code § 2021.007 | Frix