Tex. Transp. Code § 173.355 · Subchapter H. SALES AND USE TAXES
NOTICE TO COMPTROLLER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district shall notify the comptroller in writing by United States registered or certified mail of the district's creation and of its intent to impose the sales and use tax under this chapter.
(b) The district shall provide to the comptroller all information required to implement the tax, including:
(1) an adequate map showing the property boundaries of the district;
(2) a certified copy of the resolution of the board adopting the tax; and
(3) certified copies of the resolutions of the governing bodies of the creating municipalities and of the commissioners courts of the counties in which the municipalities are located.
(c) Not later than the 30th day after the date the comptroller receives the notice, map, and other information, the comptroller shall inform the district whether the comptroller is prepared to administer the tax.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.173.htm
- Text hash
- sha256 f54dcaa402afa8ba74bacf046865efa4242d112dc7096a4377acc1f4d9027a49
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Transp. Code § 173.355. Each shows the citation as that text prints it.
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