Texas Tax Code

§ 26.012 — DEFINITIONS

TX § 26.012Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 26. ASSESSMENT

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In this chapter:

(1)"Additional sales and use tax" means an additional sales and use tax imposed by:

(A)a city under Section 321.101(b);

(B)a county under Chapter 323; or

(C)a hospital district, other than a hospital district:

(i)created on or after September 1, 2001, that:

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 830 (H.B. 621), Sec. 2, eff. January 1, 2008. Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.003, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1030 (H.B. 2712), Sec. 3, eff. January 1, 2014. Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621), Sec. 7, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279), Sec. 4, eff. June 10, 2019. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 32, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 33, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 5, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 674 (H.B. 1869), Sec. 1, eff. September 1, 2021. Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 6, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 1128 (H.B. 4456), Sec. 2, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 2, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 3, eff. May 24, 2025. Acts 2025, 89th Leg., R.S., Ch. 1005 (S.B. 1453), Sec. 2, eff. January 1, 2026.