{"data":{"id":"us-tx/tex.-transportation-code-451.416","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 451.416","heading":"EMISSIONS TAX YEAR.","body":"(a) A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.\n(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.\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#451.416","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"f49df6563b37f7f87d16181e648272c59f8fb159936f1f3464344a2da8b512a8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-451.415","next":"us-tx/tex.-transportation-code-451.417"},"notice":"GroundRules: Original legal text. Not legal advice."}