53 sections · 0 paragraphs in this article.
Tex. Const. art. 8, § 26 DEATH TAX AND TAX ON TRANSFER OF ESTATE, INHERITANCE, LEGACY, SUCCESSION, OR GIFT PROHIBITED
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(a) Except as provided by Subsection (b) of this section, the legislature may not: (1) impose a state tax on the property of a deceased individual's estate because of the death of the individual, including an estate, inheritance, or death tax; (2) impose a state tax on the transf…
Tex. Const. art. 8, § 29 TRANSFER TAX ON TRANSACTION CONVEYING FEE SIMPLE TITLE TO REAL PROPERTY PROHIBITED
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(a) After January 1, 2016, no law may be enacted that imposes a transfer tax on a transaction that conveys fee simple title to real property. (b) This section does not prohibit: (1) the imposition of a general business tax measured by business activity; (2) the imposition of a ta…
Tex. Const. art. 8, § 30 CERTAIN TAXES ON SECURITIES MARKET OPERATORS AND SECURITIES TRANSACTIONS PROHIBITED
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(a) In this section: (1) "Registered securities market operator" means any of the following entities, to the extent the entity is subject to registration with and regulation by the United States Securities and Exchange Commission or the United States Commodity Futures Trading Com…