Texas Statutes

§ 451.409 — SALES AND USE TAX RATE INCREASE: PETITION AND ELECTION.

Texas § 451.409
JurisdictionTexas
Code TNTransportation Code

This text of Texas § 451.409 (SALES AND USE TAX RATE INCREASE: PETITION AND ELECTION.) 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. § 451.409 (2026).

Text

Sec. 451.409. SALES AND USE TAX RATE INCREASE: PETITION AND ELECTION.

(a)A petition to increase the rate of an authority's sales and use tax is valid only if it is submitted to the board and signed by at least 10 percent of the authority's registered voters as determined by the most recent official list of registered voters.
(b)The board shall submit a petition for an election to increase the authority's sales and use tax rate to the secretary of state.
(c)The secretary of state shall determine the validity of a petition not later than the 30th day after the date the petition is received by the secretary and shall notify the board of the result of the determination.
(d)The board shall call an election to increase the tax rate if the secretary determines that a petition is valid or if t

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Legislative History

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

Nearby Sections

15
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Bluebook (online)
Texas § 451.409, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TN/451.409.