Tex. Tax Code § 320.001
This is the official text of Tex. Tax Code § 320.001, part of Texas’s Tax Code — governs state and local taxation.
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§ 320.001.
Official statutory text
Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312. The expiration of Chapter 312 under Section 312.006 does not affect the validity of a reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312. A reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312 under Section 312.006 is governed by the applicable law in effect immediately before the expiration of Chapter 312, except that the designation of an existing reinvestment zone may not be renewed after the expiration of Chapter 312. A tax abatement agreement in effect when Chapter 312 expires may be extended as provided by the law in effect immediately before the expiration of Chapter 312. A tax abatement agreement executed after the expiration of Chapter 312 may not be extended.
Status: in_force · Read it on the official government site
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