Tex. Transp. Code § 173.357 · Subchapter H. SALES AND USE TAXES
ACQUISITION OF ADDITIONAL TERRITORY SUBJECT TO TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Not later than the 30th day after the date a district acquires additional territory, the district shall notify the comptroller and each affected local governmental jurisdiction of the acquisition.
(b) The district must include with each notification:
(1) an adequate map showing the new property boundaries of the district; and
(2) the date the additional territory was acquired.
(c) Not later than the 30th day after the date the comptroller receives the notice under this section, the comptroller shall inform the district whether the comptroller is prepared to administer the tax in the additional territory.
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 a4d364ebd46d140b1b67c1324415e33bbd399b8ad0d9fcfafe2b4acdfa09962a
- 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.