Texas Tax Code
§ 325.023 — SALES AND USE TAX EFFECTIVE DATE
TX § 325.023Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 325. COUNTY SALES AND USE TAX FOR LANDFILL AND CRIMINAL DETENTION CENTER · Art. B. IMPOSITION OF TAX
Statute text
View on source(a)The adoption or abolition of the tax 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 a notice of the results of the election.
(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 abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.
Legislative history
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.