Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-1. AD VALOREM TAX. |
Article 1. GENERAL PROVISIONS. |
§ 11-1-3. TAXATION OF TANGIBLE PROPERTY IN TRANSIT.
Latest version.
(A)
In this section, GOODS-IN-TRANSIT has the meaning assigned by Texas Tax Code Section 11.253 ( Tangible Personal Property in Transit ).
(B)
Goods-in-transit exempt from taxation under Texas Tax Code Section 11.253(b), and not exempt from taxation under other law, are subject to taxation within the City of Austin.
Source: Ord. 20071206-009; Ord. 20111020-004.