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Tex. Local Government Code § 504.262

PROCEDURES ON EXPIRATION OF TAX

Texas · Texas Local Government Code · Status: effective

Taxation
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Tex. Local Government Code § 504.262, PROCEDURES ON EXPIRATION OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/694140
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(a) Before the 60th day before the date that a sales and use tax imposed under this chapter is to expire, the governing body of the authorizing municipality imposing the tax shall send to the comptroller a notice stating the expiration date of the tax. (b) The state shall forward revenue collected from the imposition of the tax after the tax's expiration date to the governing body of the authorizing municipality to be used to pay current bonded indebtedness of the municipality.