Tex. Transp. Code § 173.359
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A tax imposed under this chapter or the repeal of a tax imposed under this chapter takes effect on the first day of the first calendar quarter that begins after the expiration of the first complete calendar quarter that occurs after the date the comptroller receives a notice of the action as required by this subchapter.
Tex. Transp. Code § 173.359