Texas § TX.151.012 - EFFECTIVE DATE OF TAX RATE CHANGES
Full text of Texas The Texas Constitution § TX.151.012 — EFFECTIVE DATE OF TAX RATE CHANGES, with citation guidance and answers to common questions.
§ TX.151.012. EFFECTIVE DATE OF TAX RATE CHANGES
EFFECTIVE DATE OF TAX RATE CHANGES. (a) A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar quarter. (b) If the performance of a taxable service begins before the effective date of a change in the tax rate and the performance will not be completed until after that effective date, the change in the tax rate applies to the first billing period for the service performed on or after that effective date. Added by Acts 2003, 78th Leg., ch. 1310, Sec. 98, eff. Oct. 1, 2003. SUBCHAPTER B. ADMINISTRATION AND RECORDS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.012
What does The Texas Constitution § TX.151.012 cover?
Section TX.151.012 ("EFFECTIVE DATE OF TAX RATE CHANGES") 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 § TX.151.012?
A common citation format is "The Texas Constitution § TX.151.012" (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 § TX.151.012 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.