Sec. 3951.254. EFFECTIVE DATE OF TAX. A tax imposed under this subchapter or the repeal or reduction of a tax under this subchapter takes effect on the first day of the first calendar quarter that occurs after the date the comptroller receives the copy of the resolution as required by Section 323.405(b), Tax Code.
Added by Acts 2017, 85th Leg., R.S., Ch. 667 (S.B. 2276), Sec. 1, eff. June 12, 2017.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3951 - Lakewood Improvement District of Harris County
Subchapter F. Sales and Use Tax
Section 3951.251. Meanings of Words and Phrases
Section 3951.252. Applicability of Certain Tax Code Provisions
Section 3951.253. Authorization; Election
Section 3951.254. Effective Date of Tax
Section 3951.255. Sales and Use Tax Rate