Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 322.001 - Application of Chapter(a) This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451, 452, 453, or 460, Transportation Code.(b) The effective dates and rates of the taxes imposed by a taxing entity are determined under the laws authorizing the adoption of the taxes. Acts 2003, 78th Leg., ch. 209, Sec. 56, eff. Oct. 1, 2003Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.266, eff. Sept. 1, 1997Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.