Section 323.102 - Effective Dates: New Tax, Tax Repeal(a) Except as provided by Subsection (c), a tax imposed under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).(b) The repeal of a tax abolished under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).(c) A tax imposed under Section 323.105 of this code or Chapter 326 or 383, Local Government Code, takes effect on the first day of the first calendar quarter after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 12, eff. September 1, 2007 Acts 1999, 76th Leg., ch. 1467, Sec. 2.69, eff. June 19, 1999 Acts 1995, 74th Leg., ch. 342, Sec. 1, eff. Aug. 28, 1995Amended by Acts 1989, 71st Leg., ch. 256, Sec. 2, eff. Sept. 1, 1989Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.