Sec. 451.616. REVENUE FROM WITHDRAWN UNIT FOR PROVIDING SERVICES FOR PERSONS WITH DISABILITIES. (a) The comptroller shall withhold from the amount of sales and use tax revenue refunded to a unit of election that has withdrawn from an authority the full amount of the difference between the cost of providing services to persons with disabilities in the unit of election and the fares charged during the period in which the sales and use tax was collected and remit this amount to the authority providing the services.
(b) The authority and the unit of election that has withdrawn shall determine the amount of the cost of providing services to persons with disabilities. If the authority and the unit of election cannot agree on the amount, the comptroller shall determine the amount.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 76 (H.B. 504), Sec. 1, eff. May 14, 2007.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Subchapter M. Withdrawal of Territory From Authority
Section 451.601. Unit of Election Defined
Section 451.602. Authorities Covered by Subchapter
Section 451.603. Withdrawal of Unit of Election
Section 451.604. Petition for Withdrawal Election
Section 451.605. Review of Petition
Section 451.606. Invalid Petition
Section 451.608. Result of Withdrawal Election
Section 451.609. Effect of Withdrawal
Section 451.610. Continuation of Services to Persons With Disabilities
Section 451.611. Determination of Total Amount of Financial Obligations of Withdrawn Unit
Section 451.612. Certification of Net Financial Obligation of Unit
Section 451.613. Collection of Sales and Use Tax After Withdrawal
Section 451.614. Refunds of Excess Sales and Use Tax Revenue
Section 451.615. Use of Refunded Revenue
Section 451.616. Revenue From Withdrawn Unit for Providing Services for Persons With Disabilities
Section 451.617. Withdrawal: Alternative Method for Certain Authorities
Section 451.618. Withdrawal: Alternative Method for Certain Emergency Services Districts