Sec. 3846.158. EFFECTIVE DATE OF SALES AND USE TAX OR TAX CHANGE. The adoption of a sales and use tax rate or a change in the sales and use tax rate takes effect 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.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.032, eff. September 1, 2009.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3846 - East Montgomery County Improvement District
Subchapter D. Sales and Use Tax; General Financial Provisions
Section 3846.151. Sales and Use Tax; Excise Tax
Section 3846.152. Tax Election Procedures
Section 3846.153. Ballot Wording
Section 3846.154. Imposition, Computation, Administration, and Governance of Taxes
Section 3846.156. Abolition of Local Sales and Use Tax
Section 3846.158. Effective Date of Sales and Use Tax or Tax Change
Section 3846.1585. General Authority to Impose Taxes
Section 3846.159. Ad Valorem Tax Prohibited; Exception
Section 3846.160. Fees; Charges
Section 3846.161. Certain Residential Property Exempt
Section 3846.162. Borrowing Money