Sec. 387.012. EFFECTIVE DATE OF TAX. The adoption of the tax, the increase or reduction 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 the comptroller receives a copy of the order of the district's governing body adopting, increasing, reducing, or repealing the tax.
Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.012 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 7, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1341 (S.B. 1233), Sec. 27, eff. June 17, 2011.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle B - County Planning and Development
Chapter 387 - County Assistance District
Section 387.003. Creation and Functions of District
Section 387.0031. Inclusion of Roads or County Property in Certain Districts
Section 387.004. Political Subdivision
Section 387.005. Governing Body
Section 387.006. General Powers of District
Section 387.007. Sales and Use Tax
Section 387.008. Tax Code Applicable
Section 387.010. Repeal or Rate Change
Section 387.011. Imposition of Tax