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Texas Special District Local Laws Code

§ 1061.306 — TAX EFFECTIVE DATE

SD § 1061.306Title 3. HEALTH · Part A. HOSPITAL DISTRICTS · Ch. 1061. MIDLAND COUNTY HOSPITAL DISTRICT OF · Art. G. SALES AND USE TAX

Statute text

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(a)The adoption, change in the rate of, or abolition of a tax under this subchapter takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives notice of the results of an election to adopt, change the rate of, or abolish the tax.
(b)If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the change in the rate of the tax or the abolition of the tax, the effective date may be extended by the comptroller until the first day of the next calendar quarter.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621), Sec. 4, eff. September 1, 2019. Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279), Sec. 1, eff. June 10, 2019.

Source: Texas Special District Local Laws Code § 1061.306 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.