Texas § HS.775.0754 - SALES AND USE TAX AGREEMENT WITH MUNICIPALITY AFTER ANNEXATION
Full text of Texas The Texas Constitution § HS.775.0754 — SALES AND USE TAX AGREEMENT WITH MUNICIPALITY AFTER ANNEXATION, with citation guidance and answers to common questions.
§ HS.775.0754. SALES AND USE TAX AGREEMENT WITH MUNICIPALITY AFTER ANNEXATION
SALES AND USE TAX AGREEMENT WITH MUNICIPALITY AFTER ANNEXATION. (a) This section applies when: (1) a municipality annexes for full purposes part of a district that imposes a sales and use tax; and (2) the annexed area is not removed from the district. (b) The municipality and the district may, before or after the annexation, agree on an allocation between the municipality and the district of revenue from the sales and use tax imposed in the annexed area. (c) Under policies and procedures that the comptroller considers reasonable, the comptroller shall pay the amounts agreed to between the municipality and the district. (d) A municipality that enters into an agreement under this section is not required to provide emergency services in that annexed territory. To the extent of a conflict between this subsection and Section 43.056 , Local Government Code, or any other law, this subsection controls. (e) Section 321.102 (f), Tax Code, does not apply if the municipality and the district enter into an agreement under this section. Added by Acts 2013, 83rd Leg., R.S., Ch. 1060 (H.B. 3159 ), Sec. 2, eff. September 1, 2013.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § HS.775.0754
What does The Texas Constitution § HS.775.0754 cover?
Section HS.775.0754 ("SALES AND USE TAX AGREEMENT WITH MUNICIPALITY AFTER ANNEXATION") 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 § HS.775.0754?
A common citation format is "The Texas Constitution § HS.775.0754" (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 § HS.775.0754 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.