{"data":{"id":"us-tx/tex.-transportation-code-451.412","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 451.412","heading":"EFFECTIVE DATE OF TAX RATE CHANGE.","body":"A rate increase or decrease in an authority's sales and use tax takes effect on:\n(1) the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 451.411(b); or\n(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.\nActs 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.","path":["TRANSPORTATION CODE","TITLE 6. ROADWAYS","SUBTITLE K. MASS TRANSPORTATION","CHAPTER 451. METROPOLITAN RAPID TRANSIT AUTHORITIES","SUBCHAPTER I. TAXATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm#451.412","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"77f869229ecfd4b2fcfbce75544d4fcbb0e699bbc7e6e2998c253e098fbb2b3d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-451.411","next":"us-tx/tex.-transportation-code-451.413"},"notice":"GroundRules: Original legal text. Not legal advice."}