Texas Transportation Code 173.355 – Notice to Comptroller
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(a) The district shall notify the comptroller in writing by United States registered or certified mail of the district’s creation and of its intent to impose the sales and use tax under this chapter.
(b) The district shall provide to the comptroller all information required to implement the tax, including:
(1) an adequate map showing the property boundaries of the district;
(2) a certified copy of the resolution of the board adopting the tax; and
(3) certified copies of the resolutions of the governing bodies of the creating municipalities and of the commissioners courts of the counties in which the municipalities are located.
Terms Used In Texas Transportation Code 173.355
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Property: means real and personal property. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) Not later than the 30th day after the date the comptroller receives the notice, map, and other information, the comptroller shall inform the district whether the comptroller is prepared to administer the tax.