Tex. Tax Code § 154.054
Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 240, Sec. 10, eff. Oct. 1, 1989;
Acts 1991, 72nd Leg., ch. 409, Sec. 14, eff. June 7, 1991;
Acts 1997, 75th Leg., ch. 1423, Sec. 19.3, eff. Sept. 1, 1997.