Tex. Transportation Code § 451.416
This is the official text of Tex. Transportation Code § 451.416, part of Texas’s Transportation Code — governs vehicles, drivers, and roadways.
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§ 451.416. EMISSIONS TAX YEAR.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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