Effective date of change in tax rate resulting from change in boundary of local government. [Effective January 1, 2006.] Notwithstanding the provisions of any other specific statute, if the boundary of a local government that has imposed a sales or use tax is changed, any change in the rate of that tax which results therefrom becomes effective on the first day of the first calendar quarter that begins at least 60 days after the effective date of the change in the boundary.
Last modified: February 27, 2006