Texas Transportation Code 173.352 – Tax Rate
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Terms Used In Texas Transportation Code 173.352
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
The sales and use tax shall be imposed at the rate of the highest combination of local sales and use taxes imposed at the time of the district’s creation in any local governmental jurisdiction that is part of the district.