Texas Statutes (Last Updated: January 4, 2014) |
TRANSPORTATION CODE |
Title 6. ROADWAYS |
Subtitle K. MASS TRANSPORTATION |
Chapter 452. REGIONAL TRANSPORTATION AUTHORITIES |
Subchapter I. TAXATION |
Sec. 452.406. DIFFERENT SUBREGIONAL SALES AND USE TAX RATES
Latest version.
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(a) The executive committee by order may direct the comptroller to collect the authority's sales and use tax at different rates in different subregions of the authority, but a rate may not be higher than the maximum rate approved by the voters.
(b) The executive committee must file a certified copy of the order and a map of the boundaries of the subregions with the comptroller.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.