Texas § 324.023 SALES AND USE TAX EFFECTIVE DATE.

Texas Statutes

§ 324.023 — SALES AND USE TAX EFFECTIVE DATE.

Texas § 324.023

Code TXTax Code

This text of Texas § 324.023 (SALES AND USE TAX EFFECTIVE DATE.) 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. Tax Code Code Ann. § 324.023 (2026).

Text

Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE.

(a)The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.

(b)If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the increase, decrease, or abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter. SUBCHAPTER C. TAX ELECTION PROCEDURES

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Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.
(b) If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the increase, decrease, or abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.
SUBCHAPTER C. TAX ELECTION PROCEDURES

Legislative History

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989. Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132 ), Sec. 3, eff. June 17, 2005.