Tex. Loc. Gov't Code § 377.106 · Subchapter E. SALES AND USE TAX
EFFECTIVE DATE OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Except as provided by Section 377.107, the adoption of the tax, the change of the tax rate, or the repeal of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date on which the comptroller receives a notice of the results of the election adopting, changing, or repealing the tax.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.377.htm
- Text hash
- sha256 26fda4b812d8704264d4e26090b459c9f490d94134f207b241f8f85c665711f6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.