Texas § 451.416 EMISSIONS TAX YEAR.

Texas Statutes

§ 451.416 — EMISSIONS TAX YEAR.

Texas § 451.416

Code TNTransportation Code

This text of Texas § 451.416 (EMISSIONS TAX YEAR.) 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. § 451.416 (2026).

Text

Sec. 451.416. EMISSIONS TAX YEAR.

(a)A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.

(b)A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax. A tax accruing during the third quarter is one-half of the amount of the annual tax. A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.

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Sec. 451.416. EMISSIONS TAX YEAR. (a) A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.
(b) A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax. A tax accruing during the third quarter is one-half of the amount of the annual tax. A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.