(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.
Official text of the Texas Transportation Code as published by the Texas Legislative Council.