Sec. 173.359. EFFECTIVE DATE OF TAX

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A tax imposed under this chapter or the repeal of a tax imposed under this chapter takes effect on the first day of the first calendar quarter that begins after the expiration of the first complete calendar quarter that occurs after the date the comptroller receives a notice of the action as required by this subchapter.

Added by Acts 2009, 81st Leg., R.S., Ch. 85 , Sec. 2.04, eff. April 1, 2011.

                    
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