Texas § TX.171.003 - INCREASE IN RATE REQUIRES VOTER APPROVAL
Full text of Texas The Texas Constitution § TX.171.003 — INCREASE IN RATE REQUIRES VOTER APPROVAL, with citation guidance and answers to common questions.
§ TX.171.003. INCREASE IN RATE REQUIRES VOTER APPROVAL
INCREASE IN RATE REQUIRES VOTER APPROVAL. (a) An increase in a rate provided by Section 171.002 (a) or (b) takes effect only if approved by a majority of the registered voters voting in a statewide referendum held on the question of increasing the rate. The referendum must specify the increased rate or rates. (b) This section does not apply to a decrease in a rate provided by Section 171.002 (a) or (b). If a rate is decreased, this section applies to any subsequent increase in that rate. (c) This section does not apply to any change in the tax imposed by this chapter in relation to: (1) the manner in which the tax is computed, including the determination of margin and taxable margin and any allowable deductions or credits; (2) the manner in which the tax is administered or enforced; or (3) the applicability of the tax to certain entities. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 2, eff. January 1, 2008.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.003
What does The Texas Constitution § TX.171.003 cover?
Section TX.171.003 ("INCREASE IN RATE REQUIRES VOTER APPROVAL") 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.171.003?
A common citation format is "The Texas Constitution § TX.171.003" (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.171.003 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.