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legal-2026.07.26-907

  1. Provision text match · United States — Texas · en

    Government Code § 403.701

    unknown Code Section 403.701 — Government Code § 403.701

    Government Code § 403.701

    Sec. 403.701. DEFINITIONS. In this subchapter: (1) "Tax year" and "taxing unit" have the meanings assigned by Section 1.04, Tax Code. (2) "Voter-approval tax rate" means the voter-approval tax rate for a taxing unit calculated under Chapter 26, Tax Code. Added by Acts 2025, 89th Leg., R.S., Ch. 711 (H.B. 103), Sec. 1, eff. September 1, 2025.

    Topics: tax

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  2. Provision text match · United States — Texas · en

    Special District Local Laws Code § 1084.307

    unknown Code Section 1084.307 — Special District Local Laws Code § 1084.307

    Special District Local Laws Code § 1084.307

    Sec. 1084.307. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES. (a) After the board finds that the district is dissolved, the board shall: (1) determine the debt owed by the district; and (2) impose on the property included on the district's tax rolls a tax that is in proportion of the debt to the property value. (b) On the payment of all outstanding debts and

    Topics: dissolution, surplus funds, tax

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  3. Provision text match · United States — Texas · en

    Special District Local Laws Code § 1058.306

    unknown Code Section 1058.306 — Special District Local Laws Code § 1058.306

    Special District Local Laws Code § 1058.306

    Sec. 1058.306. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES. (a) After the board finds that the district is dissolved, the board shall: (1) determine the debt owed by the district; and (2) impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value. (b) On the payment of all outstanding debts and

    Topics: district dissolution, surplus funds, tax

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  4. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8274.005

    unknown Code Section 8274.005 — Special District Local Laws Code § 8274.005

    Special District Local Laws Code § 8274.005

    .301, Water Code, the board may require the petitioners to: (1) allow the assumption by the area to be annexed of its pro rata share of the taxes necessary to support voted but unissued tax or tax-revenue bonds of the district; and (2) authorize the board to impose a tax on the petitioners' property to pay for the bonds after the bonds have been issued. (b)

    Topics: bond financing, district expansion, tax

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  5. Provision text match · United States — Texas · en

    Government Code § 485.041

    unknown Code Section 485.041 — Government Code § 485.041

    Government Code § 485.041

    definitions in Section 1.04, Alcoholic Beverage Code, apply to this subchapter. (b) In this subchapter: (1) "Mixed beverage gross receipts tax" means the tax imposed by Subchapter B, Chapter 183, Tax Code. (2) "Permit holder" means a person who holds a permit issued under Section 151.201, Tax Code. (3) "Permittee" has the meaning assigned by Section 183.001

    Topics: alcoholic beverage regulation, tax

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  6. Provision text match · United States — Texas · en

    Special District Local Laws Code § 3869.155

    unknown Code Section 3869.155 — Special District Local Laws Code § 3869.155

    Special District Local Laws Code § 3869.155

    Sec. 3869.155. MAINTENANCE AND OPERATION TAX; ELECTION. (a) To the extent authorized by a project development agreement entered into under Section 3869.160, the district may impose a tax for maintenance and operation purposes, including for: (1) planning, constructing, acquiring, maintaining, repairing, and operating all improvement projects, including land,

    Topics: district governance, tax, voter approval

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  7. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8377.152

    unknown Code Section 8377.152 — Special District Local Laws Code § 8377.152

    Special District Local Laws Code § 8377.152

    Sec. 8377.152. OPERATION AND MAINTENANCE TAX. (a) If authorized at an election held under Section 8377.151, the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107, Water Code. (b) The board shall determine the tax rate. The rate may not exceed the rate approved at the election. (c) If re

    Topics: tax

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  8. Provision text match · United States — Texas · en

    Government Code § 1509.161

    unknown Code Section 1509.161 — Government Code § 1509.161

    Government Code § 1509.161

    Sec. 1509.161. IMPOSITION OF TAX. (a) The governing body of the municipality may annually impose ad valorem taxes to pay bonds issued under this subchapter that are payable in whole or in part from ad valorem taxes. (b) The governing body may not impose ad valorem taxes to pay the principal of or interest on bonds issued under this subchapter payable wholly

    Topics: tax

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  9. Provision text match · United States — Texas · en

    Water Code § 58.166

    unknown Code Section 58.166 — Water Code § 58.166

    Water Code § 58.166

    Sec. 58.166. ANNUAL TAX BY CONTRIBUTOR. (a) The contract for contribution may provide that instead of issuing bonds the contributor may levy, assess, and collect an annual tax in a specific sum. The levy or assessment is a lien on the property subject to the contributor's taxing power. (b) The contributor shall collect the tax at its own expense and pay it a

    Topics: bond financing, contribution contract, tax

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  10. Provision text match · United States — Texas · en

    Special District Local Laws Code § 3948.203

    unknown Code Section 3948.203 — Special District Local Laws Code § 3948.203

    Special District Local Laws Code § 3948.203

    Sec. 3948.203. CONTRACT TAXES. (a) In accordance with Section 49.108, Water Code, the district may impose a tax other than an operation and maintenance tax and use the revenue derived from the tax to make payments under a contract after the provisions of the contract have been approved by a majority of the district voters voting at an election held for that

    Topics: tax

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  11. Provision text match · United States — Texas · en

    Special District Local Laws Code § 4013.0604

    unknown Code Section 4013.0604 — Special District Local Laws Code § 4013.0604

    Special District Local Laws Code § 4013.0604

    Sec. 4013.0604. EFFECTIVE DATE OF TAX. A tax imposed under this subchapter or the repeal or reduction of a tax under this subchapter takes effect on the first day of the first calendar quarter that occurs after the date the comptroller receives the copy of the resolution as required by Section 323.405(b), Tax Code. Added by Acts 2025, 89th Leg., R.S., Ch. 89

    Topics: effective date, tax

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  12. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8484.153

    unknown Code Section 8484.153 — Special District Local Laws Code § 8484.153

    Special District Local Laws Code § 8484.153

    Sec. 8484.153. CONTRACT TAXES. (a) In accordance with Section 49.108, Water Code, the district may impose a tax other than an operation and maintenance tax and use the revenue derived from the tax to make payments under a contract after the provisions of the contract have been approved by a majority of the district voters voting at an election held for that

    Topics: tax

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  13. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8501.166

    unknown Code Section 8501.166 — Special District Local Laws Code § 8501.166

    Special District Local Laws Code § 8501.166

    Sec. 8501.166. NO AUTHORITY FOR TAX OR SPECIAL ASSESSMENT. This chapter does not authorize the authority to impose a tax or special assessment or to create any debt payable from taxes. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005. SUBCHAPTER E. GENERAL FINANCIAL MATTERS

    Topics: debt, public finance, special assessment, tax

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  14. Provision text match · United States — Texas · en

    Insurance Code § 225.010

    unknown Code Section 225.010 — Insurance Code § 225.010

    Insurance Code § 225.010

    Sec. 225.010. TAX ABSORPTION AND REBATES PROHIBITED. (a) A surplus lines agent may not absorb the tax imposed by this chapter. (b) A surplus lines agent may not rebate all or part of the tax or the agent's commission as an inducement for insurance or for any other reason. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

    Topics: rebates, surplus lines, tax

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  15. Provision text match · United States — Texas · en

    Special District Local Laws Code § 9091.0403

    unknown Code Section 9091.0403 — Special District Local Laws Code § 9091.0403

    Special District Local Laws Code § 9091.0403

    Sec. 9091.0403. CONTRACT TAXES. (a) In accordance with Section 49.108, Water Code, the district may impose a tax other than an operation and maintenance tax and use the revenue derived from the tax to make payments under a contract after the provisions of the contract have been approved by a majority of the district voters voting at an election held for that

    Topics: contracts, tax, voter approval

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  16. Provision text match · United States — Texas · en

    Special District Local Laws Code § 9037.153

    unknown Code Section 9037.153 — Special District Local Laws Code § 9037.153

    Special District Local Laws Code § 9037.153

    Sec. 9037.153. CONTRACT TAXES. (a) In accordance with Section 49.108, Water Code, the district may impose a tax other than an operation and maintenance tax and use the revenue derived from the tax to make payments under a contract after the provisions of the contract have been approved by a majority of the district voters voting at an election held for that

    Topics: contracts, tax, water districts

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  17. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8072.0402

    unknown Code Section 8072.0402 — Special District Local Laws Code § 8072.0402

    Special District Local Laws Code § 8072.0402

    Sec. 8072.0402. OPERATION AND MAINTENANCE TAX. (a) If authorized at an election held under Section 8072.0401, the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107, Water Code. (b) The board shall determine the tax rate. The rate may not exceed the rate approved at the election. Added b

    Topics: special district, tax

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  18. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8506.156

    unknown Code Section 8506.156 — Special District Local Laws Code § 8506.156

    Special District Local Laws Code § 8506.156

    Sec. 8506.156. TAX OR ASSESSMENT OR PLEDGE OF CREDIT OF STATE NOT AUTHORIZED BY CHAPTER. This chapter does not authorize the authority to: (1) levy or collect a tax or assessment; (2) create any debt payable out of taxes or assessments; or (3) in any way pledge the credit of this state. Added by Acts 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.05, eff

    Topics: assessment, credit, tax

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  19. Provision text match · United States — Texas · en

    Special District Local Laws Code § 8238.137

    unknown Code Section 8238.137 — Special District Local Laws Code § 8238.137

    Special District Local Laws Code § 8238.137

    Sec. 8238.137. TAX OR BOND ELECTION. Before a new district created by the division of the district may impose a maintenance tax or issue bonds payable wholly or partly from ad valorem taxes, the new district must hold an election as required by this chapter to obtain voter approval. Added by Acts 2011, 82nd Leg., R.S., Ch. 706 (H.B. 534), Sec. 1.02, eff. Sep

    Topics: bond issuance, tax, voter approval

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  20. Provision text match · United States — Texas · en

    Special District Local Laws Code § 3986.0503

    unknown Code Section 3986.0503 — Special District Local Laws Code § 3986.0503

    Special District Local Laws Code § 3986.0503

    Sec. 3986.0503. OPERATION AND MAINTENANCE TAX. (a) If authorized by a majority of the district voters voting at an election under Section 3986.0501, the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by Section 49.107, Water Code. (b) The board shall determine the operation and maintenance tax

    Topics: local government, tax

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