Texas § 8013.305 ABOLITION OF TAX.

Texas Statutes

§ 8013.305 — ABOLITION OF TAX.

Texas § 8013.305

Code SDSpecial District Local Laws Code

This text of Texas § 8013.305 (ABOLITION OF TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 8013.305 (2026).

Text

Sec. 8013.305. ABOLITION OF TAX.

(a)The board may abolish the tax imposed under this subchapter without an election.

(b)If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405 (b), Tax Code.

(c)If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 8013.302 before the district may subsequently impose the tax. SUBCHAPTER H. MUNICIPAL ANNEXATION AND DISSOLUTION

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 8013.305. ABOLITION OF TAX. (a) The board may abolish the tax imposed under this subchapter without an election.
(b) If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405 (b), Tax Code.
(c) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 8013.302 before the district may subsequently impose the tax.
SUBCHAPTER H. MUNICIPAL ANNEXATION AND DISSOLUTION