Tex. Loc. Gov't Code § 326.092 · Subchapter E. SALES AND USE TAX
IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101, 323.105, 323.404, and 323.406 through 323.408, Tax Code, do not apply.
(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenue under this chapter.
(c) In applying the procedures under Chapter 323, Tax Code, to the district, the district's name shall be substituted for "the county" and "board of trustees" is substituted for "commissioners court."
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.09, eff. Oct. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.326.htm
- Text hash
- sha256 69ddfd9fbed512103c45740fd5210eb9ca88060ef39b6f57743e824c37f32fd4
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code ch. 323COUNTY SALES AND USE TAX ACTPrinted as Chapter 323, Tax Code
- Tex. Tax Code § 323.101TAX AUTHORIZED.Printed as Sections 323.101, 323.105, 323.404, and 323.406 through 323.408, Tax Code
- Tex. Tax Code § 323.408ELECTION CONTEST: DELAYED EFFECTIVE DATE.Printed as Sections 323.101, 323.105, 323.404, and 323.406 through 323.408, Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.