Tex. Codes » Transportation Code · TITLE 6. ROADWAYS · SUBTITLE K. MASS TRANSPORTATION · CHAPTER 451. METROPOLITAN RAPID TRANSIT AUTHORITIES
Texas Codes

Tex. Transp. Code § 451.401 (2026)

General Power Of Taxation

✓ current as of May 2026
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Sec. 451.401. GENERAL POWER OF TAXATION. An authority may impose any kind of tax except an ad valorem property tax.

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2001–2024 · leading case: Stephens v. Dallas Area Rapid Transit, 50 S.W.3d 621 (Tex. App. 2001).
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Stephens v. Dallas Area Rapid Transit, 50 S.W.3d 621 (Tex. App. 2001). · cites it 2× “” Tex.Transp.Code Ann. § 451.401 (Vernon 1999).”
Ehm v. Bd Trst Metro Rapid, 251 F. App'x 930 (5th Cir. 2007). “Tex. Transp. Code Ann. §§ 451.401 & 451.402 (Vernon 2006).”
Untitled Texas Attorney Gen. Opinion: KP-0474 (Tex. Att'y Gen. 2024). “” TEX. TRANSP. CODE § 451.401; see also Request Letter at 4 (stating the Transit Authority “imposes a sales and use tax” in Nueces County).”
Todd W. Rahmes, Individually & on Behalf of All Similarly Situated Consumers v. Louis Shanks of Texas, Inc., Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, Fred Gilliam, President & CEO of Capital Metro. Transit Auth. D/B/A Capital Metro (Tex. App. 2005). “See Tex. Transp. Code Ann. §§ 451.401 , .404 (West 1999).”
Todd W. Rahmes, Individually & on Behalf of All Similarly Situated Consumers v. Louis Shanks of Texas, Inc., Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, Fred Gilliam, President & CEO of Capital Metro. Transit Auth. D/B/A Capital Metro (Tex. App. 2005). “See Tex. Transp. Code Ann. §§ 451.401 , .404 (West 1999).”
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