Tex. Spec. Dist. Local Laws Code Section 3813.154
Imposition, Computation, Administration, and Governance of Taxes

(a)

Chapter 323 (County Sales and Use Tax Act), Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406 and 323.505 (Use of Tax Revenue), Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.

(b)

Chapter 323 (County Sales and Use Tax Act), Tax Code, does not apply to the use and allocation of revenues under this chapter.

(c)

In applying Chapter 323 (County Sales and Use Tax Act), Tax Code:

(1)

a reference in that chapter to “the county” means the district; and

(2)

a reference in that chapter to “the commissioners court” means the board.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.

Source: Section 3813.154 — Imposition, Computation, Administration, and Governance of Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3813.­htm#3813.­154 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 3813.154’s source at texas​.gov