Texas § SD.3901.254 - TAX AFTER ANNEXATION
Full text of Texas The Texas Constitution § SD.3901.254 — TAX AFTER ANNEXATION, with citation guidance and answers to common questions.
§ SD.3901.254. TAX AFTER ANNEXATION
TAX AFTER ANNEXATION. (a) This section applies to the district after a municipality annexes part of the territory in the district and imposes the municipality's sales and use tax in the annexed territory. (b) If at the time of annexation the district has outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, Section 321.102 (g), Tax Code, applies to the district. (c) If at the time of annexation the district does not have outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, the district may: (1) exclude the annexed territory from the district, if the district has no outstanding debt or other obligations payable from any source; or (2) reduce the sales and use tax in the annexed territory by resolution or order of the board to a rate that, when added to the sales and use tax rate imposed by the municipality in the annexed territory, is equal to the sales and use tax rate imposed by the district in the district territory that was not annexed by the municipality. Added by Acts 2011, 82nd Leg., R.S., Ch. 861 (H.B. 3842 ), Sec. 1, eff. June 17, 2011.
Frequently Asked Questions About Texas § SD.3901.254
What does The Texas Constitution § SD.3901.254 cover?
Section SD.3901.254 ("TAX 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 § SD.3901.254?
A common citation format is "The Texas Constitution § SD.3901.254" (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 § SD.3901.254 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.