Texas Transportation Code

§ 451.416 — EMISSIONS TAX YEAR

TN § 451.416Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 451. METROPOLITAN RAPID TRANSIT AUTHORITIES · Art. I. TAXATION

Statute text

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(a)A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.

(b)A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax. A tax accruing during the third quarter is one-half of the amount of the annual tax. A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.

Legislative history

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