Texas § TN.452.607 - ADDED TERRITORY
Full text of Texas The Texas Constitution § TN.452.607 — ADDED TERRITORY, with citation guidance and answers to common questions.
§ TN.452.607. ADDED TERRITORY
ADDED TERRITORY: EFFECTIVE DATE OF TAXES. (a) A sales and use tax imposed by an authority under Subchapter I, other than a tax imposed by an authority created by a contiguous municipality and except as provided by Section 452.403 , takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the date the comptroller receives: (1) a certified copy of an order adding the territory or of an order canvassing the returns and declaring the result of the election; and (2) a map of the authority showing clearly the territory added. (b) The presiding officer of the executive committee shall send the order and map required under Subsection (a) to the comptroller by certified or registered mail. (c) The order must include the effective date of the tax. (d) The comptroller may delay implementation of the sales and use tax in the added territory for one calendar quarter by notifying the presiding officer of the executive committee before the 11th day after the date on which the comptroller receives the order and map under this section that the comptroller requires more time. If implementation is delayed, the tax takes effect on the first day of the second calendar quarter that begins after the date on which the comptroller receives the order and map. This subsection does not apply to an authority created by a contiguous municipality. (e) On the date of annexation of territory to a subregional authority created by a contiguous municipality, a tax imposed by the authority takes effect in the added territory. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995. SUBCHAPTER Q. WITHDRAWAL OF TERRITORY FROM AUTHORITY; DISSOLUTION
Frequently Asked Questions About Texas § TN.452.607
What does The Texas Constitution § TN.452.607 cover?
Section TN.452.607 ("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.452.607?
A common citation format is "The Texas Constitution § TN.452.607" (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.452.607 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.