Tex. Spec. Dist. Local Laws Code § 1061.306 · Subchapter G. SALES AND USE TAX
TAX EFFECTIVE DATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The adoption, change in the rate of, or abolition of a tax under this subchapter takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives notice of the results of an election to adopt, change the rate of, or abolish the tax.
(b) If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the change in the rate of the tax or the abolition of the tax, the effective date may be extended by the comptroller until the first day of the next calendar quarter.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621), Sec. 4, eff. September 1, 2019.
Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279), Sec. 1, eff. June 10, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1061.htm
- Text hash
- sha256 2d604b5a6b0a7fbe8b1930b997fed7583c73fd8417095a54a39f048030eb14e0
- 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
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.