Tex. Tax Code § 171.003

INCREASE IN RATE REQUIRES VOTER APPROVAL

Texas · Texas Tax Code · Status: effective

Cite this

Citation: Tex. Tax Code § 171.003, INCREASE IN RATE REQUIRES VOTER APPROVAL, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575470
Permanent ID: ys:prov:575470@1
SHA-256: 370ceefa82399626744aaeb2d3d53e9b61ac098bbe83ac5bc50e60af87082530

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) An increase in a rate provided by Section 171.002(a) or (b) takes effect only if approved by a majority of the registered voters voting in a statewide referendum held on the question of increasing the rate. The referendum must specify the increased rate or rates. (b) This section does not apply to a decrease in a rate provided by Section 171.002(a) or (b). If a rate is decreased, this section applies to any subsequent increase in that rate. (c) This section does not apply to any change in the tax imposed by this chapter in relation to: (1) the manner in which the tax is computed, including the determination of margin and taxable margin and any allowable deductions or credits; (2) the manner in which the tax is administered or enforced; or (3) the applicability of the tax to certain entities. Amended by: