reglab/housing_qa huggingface dataset:
TX Transp Code § 451.363 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter H. Bonds|Section 451.363. Tax Exemption

Sec. 451.363.  TAX EXEMPTION.  The interest on an authority's bonds is exempt from state and local taxes.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.401 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.401. General Power of Taxation

Sec. 451.401.  GENERAL POWER OF TAXATION.  An authority may impose any kind of tax except an ad valorem property tax.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.402 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.402. Voter Approval Required for Tax

Sec. 451.402.  VOTER APPROVAL REQUIRED FOR TAX.  (a)  An authority may not impose a tax or increase the rate of an existing tax unless a proposition proposing the imposition or rate increase is approved by a majority of the votes received at an election held for that purpose.(b)  Each new tax or rate increase must be expressed in a separate proposition consisting of a brief statement of the nature of the proposed tax.  The board may submit propositions in the alternative with provision for the method of determining the result of the election.(c)  The notice of the election must contain a statement of the base or rate of the proposed tax.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.403 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.403. Authority Tax Code and Rules

Sec. 451.403.  AUTHORITY TAX CODE AND RULES.  (a)  The board shall, before an election to authorize a tax, adopt a complete tax code and rules providing for the nature of the tax, the tax rate, and the administration and enforcement of the tax.  The code and rules must include provisions for:(1)  the time and manner of payment;(2)  exemptions;(3)  liens;(4)  interest;(5)  penalties;(6)  discounts for prepayment;(7)  refunds for erroneous payment;(8)  fees for collection;(9)  collection procedures;(10)  manner of enforcement;(11)  required returns;(12)  registration and reports of taxpayers;(13)  the duties and responsibilities of tax officers and taxpayers;  and(14)  the delegation to tax officers of the power to make determinations and additional rules and obtain records as appropriate.(b)  The tax code and rules may contain other provisions, including the incorporation of other tax laws and remedies for tax administration and enforcement that are available to the state or another political subdivision under general law.(c)  The board, after an election approving the tax, may amend the tax code and rules.  The board may not increase the amount of the tax by amendment unless the increase is approved under Section 451.402.(d)  This section does not apply to an authority's sales and use tax or motor vehicle emissions tax.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.404 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.404. Sales and Use Tax

Sec. 451.404.  SALES AND USE TAX.  (a)  The board, subject to Section 451.402, may impose for an authority a sales and use tax at the rate of:(1)  one-quarter of one percent;(2)  one-half of one percent;(3)  three-quarters of one percent;  or(4)  one percent.(b)  Chapter 322, Tax Code, applies to an authority's sales and use tax.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.405 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.405. Maximum Tax Rate in Authority Area

Sec. 451.405.  MAXIMUM TAX RATE IN AUTHORITY AREA.  (a)  An authority may not adopt a sales and use tax rate, including a rate increase, that when combined with the rates of all sales and use taxes imposed by other political subdivisions of the state having territory in the authority exceeds two percent in any location in the authority.(b)  An election by an authority to adopt a sales and use tax or to increase the rate of the authority's sales and use tax has no effect if:(1)  the voters of the authority approve the authority's sales and use tax rate or rate increase at an election held on the same day on which a municipality or county having territory within the authority adopts a sales and use tax or an additional sales and use tax;  and(2)  the combined rates of all sales and use taxes imposed by the authority and other political subdivisions of the state would exceed two percent in any location in the authority.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.406 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.406. Initial Sales Tax: Effective Date

Sec. 451.406.  INITIAL SALES TAX:  EFFECTIVE DATE.  The adoption of an authority's sales and use tax takes effect on the first day of the second calendar quarter beginning after the date the comptroller receives a copy of the order required to be filed under Section 451.661.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.407 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.407. Rate Decrease: Sales and Use Tax

Sec. 451.407.  RATE DECREASE:  SALES AND USE TAX.  The board may:(1)  decrease by order the authority's sales and use tax rate;  or(2)  order an election to decrease the rate.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.408 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.408. Rate Increase: Sales and Use Tax

Sec. 451.408.  RATE INCREASE:  SALES AND USE TAX.  (a)  The board may order an election to increase the authority's sales and use tax rate.(b)  The registered voters of an authority, by petition, may require an election to increase the authority's sales and use tax rate.(c)  If the board has reduced the rate of the authority's sales and use tax without election, the board, by order, may increase the rate to a rate not in excess of the rate before the ordered decrease.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.409 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.409. Sales and Use Tax Rate Increase: Petition and Election

Sec. 451.409.  SALES AND USE TAX RATE INCREASE:  PETITION AND ELECTION.  (a)  A petition to increase the rate of an authority's sales and use tax is valid only if it is submitted to the board and signed by at least 10 percent of the authority's registered voters as determined by the most recent official list of registered voters.(b)  The board shall submit a petition for an election to increase the authority's sales and use tax rate to the secretary of state.(c)  The secretary of state shall determine the validity of a petition not later than the 30th day after the date the petition is received by the secretary and shall notify the board of the result of the determination.(d)  The board shall call an election to increase the tax rate if the secretary determines that a petition is valid or if the secretary fails to act within the period required by Subsection (c).(e)  The authority shall pay the costs of determining the validity of a petition and the costs of the election.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.410 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.410. Sales and Use Tax Increase or Decrease: Ballots

Sec. 451.410.  SALES AND USE TAX INCREASE OR DECREASE:  BALLOTS.  In an election for the increase or decrease of an authority's sales and use tax, the ballots shall be printed to provide for voting for or against the following proposition:  "The (increase or decrease) of the local sales and use tax rate to (percentage)."|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.411 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.411. Results of Election; Notice

Sec. 451.411.  RESULTS OF ELECTION;  NOTICE.  (a)  If a majority of the votes received in an election to increase or decrease the rate of an authority's sales and use tax favor the proposition, the rate change takes effect as provided by Section 451.412.(b)  The authority shall send a notice of the election and a certified copy of the order canvassing the results of the election to the Texas Department of Transportation and the comptroller.  The authority shall file a notice and a certified copy of the order in the deed records of each county in which the authority is located in the same manner as the results of a confirmation election are filed.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.412 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.412. Effective Date of Tax Rate Change

Sec. 451.412.  EFFECTIVE DATE OF TAX RATE CHANGE.  A rate increase or decrease in an authority's sales and use tax takes effect on:(1)  the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 451.411(b);  or(2)  the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the presiding officer of the board that the comptroller requires more time to implement tax collection and reporting procedures.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.413 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.413. Tax Effective Dates After Election Contest

Sec. 451.413.  TAX EFFECTIVE DATES AFTER ELECTION CONTEST.  (a)  The contestant of an election under this subchapter shall send the comptroller by registered or certified mail within 10 days after the date the contest is filed a copy of the notice of contest that shows:(1)  the style of the contest;(2)  the date the contest is filed;(3)  the case number;  and(4)  the court in which the contest is pending.(b)  On receipt of the notice under Subsection (a), the effective date of an authority's sales and use tax or change in the rate of an authority's sales and use tax to result from the election is suspended.(c)  The presiding officer of the board shall notify by registered or certified mail the comptroller when a final judgment of a contest to an election under this subchapter is entered and enclose with the notice a certified copy of the final judgment.(d)  If the result of the election adopting the authority's local sales and use tax or changing the tax rate is sustained, the comptroller, in determining the effective date of the tax, shall substitute the date of receipt of the notice of the final judgment for the date of receipt of the notice of election results.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.414 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.414. Maximum Rate of Vehicle Emissions Tax

Sec. 451.414.  MAXIMUM RATE OF VEHICLE EMISSIONS TAX.  (a)  Each year that a board imposes a motor vehicle emissions tax, the board shall set the motor vehicle emissions tax rate as a percentage of the maximum tax rate specified for each class of vehicles in the following table:Cubic Inches ofAnnual TaxCylinder Displacementfor Each Vehicle 0-50$4 51-1006101-2007201-3008301-90010901 or more15(b)  The rate of the tax may not exceed 100 percent of the amount specified by the table and applies equally and uniformly to all classes and to all members of each class.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.415 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.415. Exemptions

Sec. 451.415.  EXEMPTIONS.  (a)  The following vehicles are exempt from a vehicle emissions tax imposed by an authority on the owner of the vehicle:(1)  a vehicle that is the property of and used exclusively in the service of the United States, this state, or a county, municipality, school district, or authority of this state;(2)  a vehicle used exclusively for fire fighting;  and(3)  a vehicle that:(A)  is owned by a person doing business both in and outside the authority or only outside the authority;(B)  is not stationed or customarily kept in the authority;  and(C)  is operated in the authority for an average period of less than two days each calendar week during a tax year or portion of a tax year during which the tax accrues.(b)  To receive the exemption under Subsection (a)(3), the owner of a vehicle must file with the county assessor-collector an affidavit specifying each vehicle for which the exemption is claimed.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.416 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.416. Emissions Tax Year

Sec. 451.416.  EMISSIONS TAX YEAR.  (a)  A motor vehicle emissions tax year begins on April 1 of each year and is divided into quarters.(b)  A tax accruing during the second quarter of the tax year is three-fourths of the amount of the annual tax.  A tax accruing during the third quarter is one-half of the amount of the annual tax.  A tax accruing during the fourth quarter is one-fourth of the amount of the annual tax.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.417 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.417. Emissions Tax Payments: Delinquency

Sec. 451.417.  EMISSIONS TAX PAYMENTS:  DELINQUENCY.  Motor vehicle emissions taxes for a tax year become payable on February 1 and become delinquent if not paid by April 1 of the tax year.  The taxes on a motor vehicle that becomes subject to the tax on or after April 1 of the tax year become delinquent if not paid by the 61st day after the date the taxes accrue.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.418 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.418. Collection of Emissions Taxes by County Assessor-Collector

Sec. 451.418.  COLLECTION OF EMISSIONS TAXES BY COUNTY ASSESSOR-COLLECTOR.  (a)  The county assessor-collector of a county in which an authority has territory shall collect the authority's motor vehicle emissions taxes from residents of the authority who reside in that county.(b)  A resident of an authority shall pay the motor vehicle emissions tax for each motor vehicle owned or controlled by the resident to the county assessor-collector at the time and with whom the resident applies for registration of the resident's motor vehicle for the ensuing registration year.  An applicant for registration shall pay the full amount of the motor vehicle emissions tax for the tax year unless application is made after June 30 of the tax year and the applicant files with the county assessor-collector an affidavit that the vehicle has not for any previous quarter of the tax year been operated in the authority.  The county assessor-collector shall issue to each taxpayer, on payment of the tax, the original motor vehicle emissions tax receipt bearing an identifying number or symbol for the motor vehicle for which the tax is paid.  One copy of the receipt shall be retained by the county assessor-collector.(c)  A county assessor-collector may not register a motor vehicle subject to an authority's motor vehicle emissions tax until the motor vehicle emissions tax is paid for the tax year or other period that the motor vehicle emissions tax is due.(d)  The board shall, on or before November 1 of each year, certify to the county assessor-collector of each county having territory in the authority the motor vehicle emissions tax rate for each class of motor vehicles for the succeeding tax year.  The board shall furnish to the county assessor-collector motor vehicle emissions tax receipts in triplicate.(e)  A county assessor-collector is entitled to a fee of 45 cents for each motor vehicle emissions tax receipt issued by the assessor-collector to be used for paying the expenses incurred in collecting the tax and issuing the tax receipts under this section.(f)  After deducting the fee authorized by Subsection (e), the county assessor-collector shall, on or before the 15th day of each month, send to the authority all taxes, penalties, and interest collected on behalf of the authority during the preceding calendar month.  The county assessor-collector and the authority may agree to a payment schedule and interval other than the schedule and interval specified by this subsection.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.419 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.419. Penalties and Interest: Emissions Taxes

Sec. 451.419.  PENALTIES AND INTEREST:  EMISSIONS TAXES.  (a)  The following penalties apply to the late payment of motor vehicle emissions taxes:Date Tax PaidPenaltyduring the first month of delinquencyone percentduring the second month of delinquencytwo percentduring the third month of delinquencythree percentduring the fourth month of delinquencyfour percentduring the fifth month of delinquencyfive percentafter the fifth month of delinquencyeight percent(b)  A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.420 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter I. Taxation|Section 451.420. Board Rules: Emissions Taxes

Sec. 451.420.  BOARD RULES:  EMISSIONS TAXES.  The board may adopt rules relating to the collection and payment of the authority's motor vehicle emissions taxes.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.451 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter J. Financial and Performance Audits|Section 451.451. Financial Audits

Sec. 451.451.  FINANCIAL AUDITS.  (a)  The board of an authority shall have an annual audit of the affairs of the authority prepared by an independent certified public accountant or a firm of independent certified public accountants.(b)  The audit is open to public inspection.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.|
TX Transp Code § 451.452 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter J. Financial and Performance Audits|Section 451.452. Review of Audit: Certain Authorities

Sec. 451.452.  REVIEW OF AUDIT:  CERTAIN AUTHORITIES.  (a)  The board shall deliver a copy of each audit prepared under Section 451.451 to:(1)  the governor;(2)  the lieutenant governor;(3)  the speaker of the house of representatives;(4)  the state auditor;(5)  the county judge of each county having territory in the authority;  and(6)  the presiding officer of the governing body of each municipality having territory in the authority.(b)  The state auditor may elect to file any comments about the audit with the legislative audit committee and the board, subject to a risk assessment performed by the state auditor and to the legislative audit committee's approval of including the preparation of the comments in the audit plan under Section 321.013, Government Code.(c)  The state auditor may:(1)  examine any work papers from the audit;  or(2)  audit the financial transactions of the authority if the state auditor determines an audit is necessary.(d)  This section applies only to an authority in which the principal municipality has a population of more than 1.9 million or less than 850,000, except that Subsections (a)(5) and (6) do not apply to an authority in which the principal municipality has a population of more than 1.9 million.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 69, eff. Sept. 1, 2003.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 157, eff. September 1, 2011.|
TX Transp Code § 451.454 (2021)
2021 Texas Statutes|Transportation Code|Title 6 - Roadways|Subtitle K - Mass Transportation|Chapter 451 - Metropolitan Rapid Transit Authorities|Subchapter J. Financial and Performance Audits|Section 451.454. Performance Audits: Certain Authorities

Sec. 451.454.  PERFORMANCE AUDITS:  CERTAIN AUTHORITIES.  (a)  The board of an authority in which the principal municipality has a population of more than 1.9 million or less than 850,000 shall contract at least once every four years for a performance audit of the authority to be conducted by a firm that has experience in reviewing the performance of transit agencies.(b)  The purposes of the audit are to provide:(1)  evaluative information necessary for the performance of oversight functions by state and local officers;  and(2)  information to the authority to assist in making changes for the improvement of the efficiency and effectiveness of authority operations.(c)  Each audit must include an examination of:(1)  one or more of the following:(A)  the administration and management of the authority;(B)  transit operations;  or(C)  transit authority system maintenance;(2)  the authority's compliance with applicable state law, including this chapter;  and(3)  the following performance indicators:(A)  operating cost per passenger, per revenue mile, and per revenue hour;(B)  sales and use tax receipts per passenger;(C)  fare recovery rate;(D)  average vehicle occupancy;(E)  on-time performance;(F)  number of accidents per 100,000 miles;  and(G)  number of miles between mechanical road calls.(d)  A subject described under Subsection (c)(1) must be examined at least once in every third audit.|Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 158, eff. September 1, 2011.|