Definition of Individual

Tax Code

Section: 111.0023

Jurisdiction: TX

Bluebook Citation: Tex. Tax Code § 111.0023

Sec. 111.0023. Definition of Individual. For purposes of this title, "individual" means a natural person. The term does not include a partnership, limited liability partnership, corporation, banking corporation, savings and loan association, limited liability company, business trust, professional association, business association, joint venture, joint stock company, holding company, or other legal entity. Added by Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542 ), Sec. 1, eff. September 1, 2019.

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