Texas Statutes
Subchapter H. Sales and Use Taxes
Section 173.355. Notice to Comptroller

Sec. 173.355. NOTICE TO COMPTROLLER. (a) The district shall notify the comptroller in writing by United States registered or certified mail of the district's creation and of its intent to impose the sales and use tax under this chapter.
(b) The district shall provide to the comptroller all information required to implement the tax, including:
(1) an adequate map showing the property boundaries of the district;
(2) a certified copy of the resolution of the board adopting the tax; and
(3) certified copies of the resolutions of the governing bodies of the creating municipalities and of the commissioners courts of the counties in which the municipalities are located.
(c) Not later than the 30th day after the date the comptroller receives the notice, map, and other information, the comptroller shall inform the district whether the comptroller is prepared to administer the tax.
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.

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