Tex. Special District Local Laws Code § 3863.302
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS
Texas · Texas Special District Local Laws Code · Status: effective
Cite this
- Citation
- Tex. Special District Local Laws Code § 3863.302, APPLICABILITY OF CERTAIN TAX CODE PROVISIONS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/595258
- Permanent ID
ys:prov:595258@1- SHA-256
ca06e689ddf8d88546e34d1772e8ec9ece535f0a535676ee311595a7291119da
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Except as otherwise provided by this subchapter, Subtitles A and B, Title 2, Tax Code, and Chapter 151, 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) Chapter 321, Tax Code, relating to municipal sales and use taxes, applies 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, Tax Code, to a municipality referred to the district and references to a governing body referred to the board.
(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not apply to a tax imposed under this subchapter.