Tex. Transp. Code § 451.413

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 451.413 - Tax Effective Dates After Election Contest

(a) The contestant of an election under this subchapter shall send the comptroller by registered or certified mail within 10 days after the date the contest is filed a copy of the notice of contest that shows:

(1) the style of the contest;

(2) the date the contest is filed;

(3) the case number; and

(4) the court in which the contest is pending.

(b) On receipt of the notice under Subsection (a), the effective date of an authority's sales and use tax or change in the rate of an authority's sales and use tax to result from the election is suspended.

(c) The presiding officer of the board shall notify by registered or certified mail the comptroller when a final judgment of a contest to an election under this subchapter is entered and enclose with the notice a certified copy of the final judgment.

(d) If the result of the election adopting the authority's local sales and use tax or changing the tax rate is sustained, the comptroller, in determining the effective date of the tax, shall substitute the date of receipt of the notice of the final judgment for the date of receipt of the notice of election results.

Tex. Transp. Code § 451.413

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.