Texas Transportation Code

§ 451.403 — AUTHORITY TAX CODE AND RULES

TN § 451.403Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 451. METROPOLITAN RAPID TRANSIT AUTHORITIES · Art. I. TAXATION

Statute text

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(a)The board shall, before an election to authorize a tax, adopt a complete tax code and rules providing for the nature of the tax, the tax rate, and the administration and enforcement of the tax. The code and rules must include provisions for:

(1)the time and manner of payment;

(2)exemptions;

(3)liens;

(4)interest;

(5)penalties;

…

Legislative history

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