Tex. Transp. Code § 460.304 · Subchapter E. ADDITION OF TERRITORY
TAX IMPOSED IN ADDED TERRITORY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Section 460.302(e), a sales and use tax imposed by an authority takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the addition of the territory.
(b) An authority shall send to the comptroller of public accounts:
(1) a certified copy of an order adding the territory or of an order canvassing the returns and declaring the results of the election; and
(2) a map showing the territory added to the authority.
(c) The order must include the effective date of the tax.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1186, Sec. 1, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 326 (H.B. 2682), Sec. 12, eff. September 1, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.460.htm
- Text hash
- sha256 c22ab5619cb6b222d458ceb8529bf8cdd3284346babd71a00a519549ad107869
- 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.
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.