Tex. Transp. Code § 451.412 · Subchapter I. TAXATION
EFFECTIVE DATE OF TAX RATE CHANGE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A rate increase or decrease in an authority's sales and use tax takes effect on:
(1) the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 451.411(b); or
(2) the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the presiding officer of the board that the comptroller requires more time to implement tax collection and reporting procedures.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm
- Text hash
- sha256 919a15f6201fe30cbb5d73d960d115350d748e7002fdd8353c86682542c333ff
- 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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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.