Section 26-74-406 - Notification of results(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the rate change, the county court shall notify the Secretary of the Department of Finance and Administration of the results.(b) A rate change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.(c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable beginning on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.(d) For sales and use tax purposes only, a local boundary change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.Amended by Act 2019, No. 910,§ 4396, eff. 7/1/2019.Acts 1991, No. 885, § 1; 2003, No. 1273, § 44.