Texas § TN.457.304 - SALES TAX
Full text of Texas The Texas Constitution § TN.457.304 — SALES TAX, with citation guidance and answers to common questions.
§ TN.457.304. SALES TAX
SALES TAX: EFFECTIVE DATES. (a) An authority's sales and use tax takes effect on the first day of the second calendar quarter that begins after the date the comptroller receives a copy of the order required to be sent under Section 457.053 (h). (b) An increase or decrease in the rate of an authority's sales and use tax takes effect on: (1) the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 457.303 (c); or (2) the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the presiding officer of the board that the comptroller requires more time to implement tax collection and reporting procedures. Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997. SUBCHAPTER H. DISSOLUTION OF AUTHORITY; WITHDRAWAL OF UNIT OF ELECTION
Frequently Asked Questions About Texas § TN.457.304
What does The Texas Constitution § TN.457.304 cover?
Section TN.457.304 ("SALES TAX") 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.457.304?
A common citation format is "The Texas Constitution § TN.457.304" (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.457.304 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.