Sec. 377.106. EFFECTIVE DATE OF TAX. Except as provided by Section 377.107, the adoption of the tax, the change of the tax rate, or the repeal of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date on which the comptroller receives a notice of the results of the election adopting, changing, or repealing the tax.
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.
Section: Previous 377.051 377.052 377.053 377.054 377.071 377.072 377.073 377.074 377.101 377.102 377.103 377.104 377.105 377.106 377.107 NextLast modified: September 28, 2016