Tex. Transp. Code § 451.416 · Subchapter I. TAXATION
EMISSIONS TAX YEAR.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.
(b) A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax. A tax accruing during the third quarter is one-half of the amount of the annual tax. A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.
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 dc996a47f5bac9fafc8f936f2e91ab7208dbac0ce697c119db380970d6e3f888
- 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.