Texas Transportation Code 370.365 – Sales Tax: Effective Dates
(a) A sales and use tax implemented under this subchapter 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 § 370.364(c).
(b) An increase or decrease in the rate of a sales and use tax implemented under this subchapter takes effect on:
(1) the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under § 370.364(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 board that the comptroller requires more time to implement tax collection and reporting procedures.
Terms Used In Texas Transportation Code 370.365
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005