Sec. 101.004. COMMON LAW. The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title. Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Common Law
Tex. Tax Code § 101.004, under General Provisions.
Tex. Tax Code § 101.004