Tex. Loc. Gov't Code § 377.107 · Subchapter E. SALES AND USE TAX
COLLECTION OF TAX TO PAY BONDS OR OTHER OBLIGATIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If the district votes to repeal the sales and use tax under Section 377.104, and the district had issued bonds or incurred other obligations secured by the tax before the date of the election, the district shall continue to collect the tax until the bonds or other obligations are paid.
(b) The district shall immediately notify the comptroller when the bonds or other obligations have been paid.
(c) 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 the notice under Subsection (b).
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 5a574a706551a92d451a670d767bba30c1bfe918eb632cdb19fc21a1d664f334
- 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
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