Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Transportation Code § 451.416: EMISSIONS TAX YEAR.

Where this section sits in the code

TRANSPORTATION CODE
TITLE 6. ROADWAYS
SUBTITLE K. MASS TRANSPORTATION
CHAPTER 451. METROPOLITAN RAPID TRANSIT AUTHORITIES
SUBCHAPTER I. TAXATION

(a) A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.

(b) A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax. A tax accruing during the third quarter is one-half of the amount of the annual tax. A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.

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

Collected 2026-08-27T01:47:44Z. Source file · JSON

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