Texas Statutes (Last Updated: January 4, 2014) |
TRANSPORTATION CODE |
Title 6. ROADWAYS |
Subtitle K. MASS TRANSPORTATION |
Chapter 451. METROPOLITAN RAPID TRANSIT AUTHORITIES |
Subchapter I. TAXATION |
Sec. 451.417. EMISSIONS TAX PAYMENTS: DELINQUENCY
Latest version.
-
Motor vehicle emissions taxes for a tax year become payable on February 1 and become delinquent if not paid by April 1 of the tax year. The taxes on a motor vehicle that becomes subject to the tax on or after April 1 of the tax year become delinquent if not paid by the 61st day after the date the taxes accrue.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.