Tex. Spec. Dist. Local Laws Code Section 3853.202
Applicability of Certain Tax Code Provisions

(a)

Except as otherwise provided by this subchapter, Subtitles A and B, Title 2, Tax Code, and Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code, apply to taxes imposed under this subchapter and to the administration and enforcement of those taxes in the same manner that those laws apply to state taxes.

(b)

The provisions of Subchapters B (Tax Authorized), C, and D, Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, relating to municipal sales and use taxes apply to the application, collection, change, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, to a municipality referred to the district and references to a governing body referred to the board.

(c)

Sections 321.401-321.406 and Subchapter F (Trust Account), Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, do not apply to a tax imposed under this subchapter.

(d)

Section 321.203 (Consummation of Sale)(l), Tax Code, as added by Chapter 1155, Acts of the 78th Legislature, Regular Session, 2003, does not apply to a tax imposed in the district boundaries.
Added by Acts 2005, 79th Leg., Ch. 458 (S.B. 1866), Sec. 1, eff. June 17, 2005.

Source: Section 3853.202 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3853.­htm#3853.­202 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 3853.202’s source at texas​.gov