(a) Except as provided by § 460.302(e), a sales and use tax imposed by an authority takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the addition of the territory.
(b) An authority shall send to the comptroller of public accounts:
(1) a certified copy of an order adding the territory or of an order canvassing the returns and declaring the results of the election; and
(2) a map showing the territory added to the authority.

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