Texas Statutes
§ 457.304 — SALES TAX: EFFECTIVE DATES.
Texas § 457.304
JurisdictionTexas
Code TNTransportation Code
This text of Texas § 457.304 (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. § 457.304 (2026).
Text
Sec. 457.304. SALES TAX: EFFECTIVE DATES.
(a)An authority's sales and use tax 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 457.053 (h).
(b)An increase or decrease in the rate of an authority's sales and use tax 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 457.303 (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 presiding officer of the board that the comptroller requires more time to implement
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Legislative History
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.
Nearby Sections
15
§ 457.001
DEFINITIONS.§ 457.002
APPLICABILITY.§ 457.051
CREATION OF AUTHORITY.§ 457.052
BOARD OF AUTHORITY.§ 457.053
CONFIRMATION ELECTION.§ 457.056
INVESTMENTS.§ 457.057
DEPOSIT OF MONEY.§ 457.058
LIABILITY OF CREATING ENTITIES.§ 457.101
ACQUIRING AND DISPOSING OF PROPERTY.§ 457.102
TRANSIT AUTHORITY SYSTEM.§ 457.103
FARES AND OTHER CHARGES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 457.304, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TN/457.304.