Texas § TN.460.304 - TAX IMPOSED IN ADDED TERRITORY
Full text of Texas The Texas Constitution § TN.460.304 — TAX IMPOSED IN ADDED TERRITORY, with citation guidance and answers to common questions.
§ TN.460.304. TAX IMPOSED IN ADDED TERRITORY
TAX IMPOSED IN ADDED TERRITORY. (a) Except as provided by Section 460.302 (e), a sales and use tax imposed by an authority takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the addition of the territory. (b) An authority shall send to the comptroller of public accounts: (1) a certified copy of an order adding the territory or of an order canvassing the returns and declaring the results of the election; and (2) a map showing the territory added to the authority. (c) The order must include the effective date of the tax. Added by Acts 2001, 77th Leg., ch. 1186, Sec. 1, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 326 (H.B. 2682 ), Sec. 12, eff. September 1, 2007. SUBCHAPTER F. MANAGEMENT OF AUTHORITY
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TN.460.304
What does The Texas Constitution § TN.460.304 cover?
Section TN.460.304 ("TAX IMPOSED IN ADDED TERRITORY") 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.460.304?
A common citation format is "The Texas Constitution § TN.460.304" (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.460.304 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.