Texas Statutes

§ 370.365 — SALES TAX: EFFECTIVE DATES.

Texas § 370.365
JurisdictionTexas
Code TNTransportation Code

This text of Texas § 370.365 (SALES TAX: EFFECTIVE DATES.) 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. Transportation Code Code Ann. § 370.365 (2026).

Text

Sec. 370.365. SALES TAX: EFFECTIVE DATES.

(a)A sales and use tax implemented under this subchapter takes effect on the first day of the second calendar quarter that begins after the date the comptroller receives a copy of the order required to be sent under Section 370.364 (c).
(b)An increase or decrease in the rate of a sales and use tax implemented under this subchapter takes effect on:
(1)the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 370.364 (c); or
(2)the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the board that the comptroller requires more

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Legislative History

Added by Acts 2005, 79th Leg., Ch. 281 (H.B. 2702 ), Sec. 2.76, eff. June 14, 2005.

Nearby Sections

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Bluebook (online)
Texas § 370.365, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TN/370.365.