Texas § TN.451.409 - SALES AND USE TAX RATE INCREASE
Full text of Texas The Texas Constitution § TN.451.409 — SALES AND USE TAX RATE INCREASE, with citation guidance and answers to common questions.
§ TN.451.409. SALES AND USE TAX RATE INCREASE
SALES AND USE TAX RATE INCREASE: PETITION AND ELECTION. (a) A petition to increase the rate of an authority's sales and use tax is valid only if it is submitted to the board and signed by at least 10 percent of the authority's registered voters as determined by the most recent official list of registered voters. (b) The board shall submit a petition for an election to increase the authority's sales and use tax rate to the secretary of state. (c) The secretary of state shall determine the validity of a petition not later than the 30th day after the date the petition is received by the secretary and shall notify the board of the result of the determination. (d) The board shall call an election to increase the tax rate if the secretary determines that a petition is valid or if the secretary fails to act within the period required by Subsection (c). (e) The authority shall pay the costs of determining the validity of a petition and the costs of the election. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TN.451.409
What does The Texas Constitution § TN.451.409 cover?
Section TN.451.409 ("SALES AND USE TAX RATE INCREASE") 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.451.409?
A common citation format is "The Texas Constitution § TN.451.409" (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.451.409 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.