Texas Transportation Code

§ 451.555 — ADDED TERRITORY: EFFECTIVE DATE OF TAXES

TN § 451.555Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 451. METROPOLITAN RAPID TRANSIT AUTHORITIES · Art. L. ADDITION OF TERRITORY

Statute text

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(a)Except as provided by Subsection (b), a tax imposed by an authority takes effect in territory added to the authority when the addition takes effect.

(b)A sales and use tax imposed by an authority under Subchapter I takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the date the comptroller receives:

(1)a certified copy of an order adding the territory or of an order canvassing the returns and declaring the result of the election; and

(2)a map of the authority showing clearly the territory added.

(c)The presiding officer of the board shall send the order and map required under Subsection (b) to the comptroller by certified or registered mail.

(d)The order must include the effective date of the tax.

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Legislative history

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.