Tex. Transportation Code § 173.355
This is the official text of Tex. Transportation Code § 173.355, part of Texas’s Transportation Code — governs vehicles, drivers, and roadways.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 173.355. NOTICE TO COMPTROLLER.
Official statutory text
(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.
(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.
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.