Tex. Transp. Code § 451.613 · Subchapter M. WITHDRAWAL OF TERRITORY FROM AUTHORITY
COLLECTION OF SALES AND USE TAX AFTER WITHDRAWAL.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Until the amount of revenue from an authority's sales and use tax collected in a withdrawn unit of election after the effective date of withdrawal and paid to the authority equals the net financial obligation of the unit, the sales and use tax continues to be collected in the territory of the unit of election.
(b) After the amount described by Subsection (a) has been collected or if the share of the authority's assets computed for the unit of election under Section 451.611 is greater than the gross financial obligation of the unit to the authority, the comptroller shall discontinue collecting the tax in the territory of the unit of election.
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 440f230f3b647744aa7ac34b19cd36ff3c2f2fcc0ab2a7cad66a70e3967f580d
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 2 provisions
Provisions in this library whose text cites Tex. Transp. Code § 451.613. Each shows the citation as that text prints it.
Transportation Code
- Tex. Transp. Code § 451.617WITHDRAWAL: ALTERNATIVE METHOD FOR CERTAIN AUTHORITIES.Printed as Sections 451.601, 451.607, 451.608, 451.609, 451.611, 451.612(a), and 451.613
- Tex. Transp. Code § 451.618WITHDRAWAL: ALTERNATIVE METHOD FOR CERTAIN EMERGENCY SERVICES DISTRICTS.Printed as Sections 451.601, 451.607, 451.608, 451.609, 451.611, 451.612(a), and 451.613
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.