Sec. 451.413. TAX EFFECTIVE DATES AFTER ELECTION CONTEST. (a) The contestant of an election under this subchapter shall send the comptroller by registered or certified mail within 10 days after the date the contest is filed a copy of the notice of contest that shows:
(1) the style of the contest;
(2) the date the contest is filed;
(3) the case number; and
(4) the court in which the contest is pending.
(b) On receipt of the notice under Subsection (a), the effective date of an authority's sales and use tax or change in the rate of an authority's sales and use tax to result from the election is suspended.
(c) The presiding officer of the board shall notify by registered or certified mail the comptroller when a final judgment of a contest to an election under this subchapter is entered and enclose with the notice a certified copy of the final judgment.
(d) If the result of the election adopting the authority's local sales and use tax or changing the tax rate is sustained, the comptroller, in determining the effective date of the tax, shall substitute the date of receipt of the notice of the final judgment for the date of receipt of the notice of election results.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Section 451.401. General Power of Taxation
Section 451.402. Voter Approval Required for Tax
Section 451.403. Authority Tax Code and Rules
Section 451.404. Sales and Use Tax
Section 451.405. Maximum Tax Rate in Authority Area
Section 451.406. Initial Sales Tax: Effective Date
Section 451.407. Rate Decrease: Sales and Use Tax
Section 451.408. Rate Increase: Sales and Use Tax
Section 451.409. Sales and Use Tax Rate Increase: Petition and Election
Section 451.410. Sales and Use Tax Increase or Decrease: Ballots
Section 451.411. Results of Election; Notice
Section 451.412. Effective Date of Tax Rate Change
Section 451.413. Tax Effective Dates After Election Contest
Section 451.414. Maximum Rate of Vehicle Emissions Tax
Section 451.416. Emissions Tax Year
Section 451.417. Emissions Tax Payments: Delinquency
Section 451.418. Collection of Emissions Taxes by County Assessor-Collector