# Tex. Occupations Code § 2021.007: FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.007

## Section

- **Citation:** Tex. Occupations Code § 2021.007
- **Heading:** FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code oc / Chapter 2021 / Section 2021.007

## 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.

## Nearby sections

- [Tex. Occupations Code § 2021.001 § 2021.001. SHORT TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.001.md)
- [Tex. Occupations Code § 2021.002 § 2021.002. PURPOSE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.002.md)
- [Tex. Occupations Code § 2021.003 § 2021.003. GENERAL DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.003.md)
- [Tex. Occupations Code § 2021.004 § 2021.004. DEFINITIONS USED IN ADMINISTERING SUBTITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.004.md)
- [Tex. Occupations Code § 2021.005 § 2021.005. PRECEDENCE OF SUIT UNDER TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.005.md)
- [Tex. Occupations Code § 2021.006 § 2021.006. RELEASE OF CIVIL LIABILITY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.006.md)
- [Tex. Occupations Code § 2021.007 § 2021.007. FEE OR PAYMENT IN LIEU OF OTHER STATE TAXES AND FEES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.007.md)
- [Tex. Occupations Code § 2021.008 § 2021.008. SUNSET PROVISION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.008.md)
- [Tex. Occupations Code § 2021.009 § 2021.009. PROHIBITED USE OF STATE APPROPRIATED FUNDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.009.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Coc_C2021_S2021.007. Check the current official text before relying on it. Not legal advice.