Tex. Transp. Code § 457.304 · Subchapter G. TAXES
SALES TAX: EFFECTIVE DATES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An authority's sales and use tax takes effect on the first day of the second calendar quarter that begins after the date the comptroller receives a copy of the order required to be sent under Section 457.053(h).
(b) An increase or decrease in the rate of 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 457.303(c); 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
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.457.htm
- Text hash
- sha256 c2bdf89cefa0ddb20b1d48ff60a763ea940c133090a59a612523906a4377a7f5
- 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
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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.