Sec. 173.359. EFFECTIVE DATE OF TAX. A tax imposed under this chapter or the repeal of a tax imposed under this chapter takes effect on the first day of the first calendar quarter that begins after the expiration of the first complete calendar quarter that occurs after the date the comptroller receives a notice of the action as required by this subchapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.
Structure Texas Statutes
Subtitle I - Special Districts
Chapter 173 - Intermunicipal Commuter Rail Districts
Subchapter H. Sales and Use Taxes
Section 173.351. Tax Authorized
Section 173.353. Preemption of Other Sales and Use Taxes
Section 173.354. Applicability of Tax Code
Section 173.355. Notice to Comptroller
Section 173.356. Notice to Local Governments
Section 173.357. Acquisition of Additional Territory Subject to Tax