Texas § TN.451.403 - AUTHORITY TAX CODE AND RULES
Full text of Texas The Texas Constitution § TN.451.403 — AUTHORITY TAX CODE AND RULES, with citation guidance and answers to common questions.
§ TN.451.403. AUTHORITY TAX CODE AND RULES
AUTHORITY TAX CODE AND RULES. (a) The board shall, before an election to authorize a tax, adopt a complete tax code and rules providing for the nature of the tax, the tax rate, and the administration and enforcement of the tax. The code and rules must include provisions for: (1) the time and manner of payment; (2) exemptions; (3) liens; (4) interest; (5) penalties; (6) discounts for prepayment; (7) refunds for erroneous payment; (8) fees for collection; (9) collection procedures; (10) manner of enforcement; (11) required returns; (12) registration and reports of taxpayers; (13) the duties and responsibilities of tax officers and taxpayers; and (14) the delegation to tax officers of the power to make determinations and additional rules and obtain records as appropriate. (b) The tax code and rules may contain other provisions, including the incorporation of other tax laws and remedies for tax administration and enforcement that are available to the state or another political subdivision under general law. (c) The board, after an election approving the tax, may amend the tax code and rules. The board may not increase the amount of the tax by amendment unless the increase is approved under Section 451.402 . (d) This section does not apply to an authority's sales and use tax or motor vehicle emissions tax. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Frequently Asked Questions About Texas § TN.451.403
What does The Texas Constitution § TN.451.403 cover?
Section TN.451.403 ("AUTHORITY TAX CODE AND RULES") 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 § TN.451.403?
A common citation format is "The Texas Constitution § TN.451.403" (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 § TN.451.403 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.