Tex. Loc. Gov't Code § 377.102 · Subchapter E. SALES AND USE TAX
TAX CODE APPLICABLE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this subchapter except as inconsistent with this subchapter.
(b) Section 323.101(b), Tax Code, does not apply to the tax authorized by this subchapter.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.377.htm
- Text hash
- sha256 55f0c97199e5d841b87637c9193884e3adc593c014c954bcdee690f45c553a96
- 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.
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.