Sec. 377.106. EFFECTIVE DATE OF TAX. Except as provided by Section 377.107, the adoption of the tax, the change of the tax rate, or the repeal of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date on which the comptroller receives a notice of the results of the election adopting, changing, or repealing the tax.
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle A - Municipal Planning and Development
Chapter 377 - Municipal Development Districts
Subchapter E. Sales and Use Tax
Section 377.101. Sales and Use Tax
Section 377.102. Tax Code Applicable
Section 377.104. Repeal or Rate Change
Section 377.105. Imposition of Tax
Section 377.106. Effective Date of Tax
Section 377.107. Collection of Tax to Pay Bonds or Other Obligations