Texas § SD.1061.301 - TAX AUTHORIZED

Full text of Texas The Texas Constitution § SD.1061.301 — TAX AUTHORIZED, with citation guidance and answers to common questions.

§ SD.1061.301. TAX AUTHORIZED

TAX AUTHORIZED. (a) The district may adopt, change the rate of, or abolish a sales and use tax at an election held in the district. (b) The district may not adopt a tax under this subchapter or increase the rate of the tax if as a result of the adoption of the tax or the tax increase the combined rate of all sales and use taxes imposed by the district and all other political subdivisions of this state having territory in the district would exceed two percent in any location in the district. Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621 ), Sec. 4, eff. September 1, 2019. Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279 ), Sec. 1, eff. June 10, 2019.

Related Texas Legal Topics

Frequently Asked Questions About Texas § SD.1061.301

What does The Texas Constitution § SD.1061.301 cover?

Section SD.1061.301 ("TAX AUTHORIZED") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § SD.1061.301?

A common citation format is "The Texas Constitution § SD.1061.301" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § SD.1061.301 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.