Tex. Loc. Gov't Code § 383.102 · Subchapter F. 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(b) and (e), Tax Code, and Sections 323.209, 323.401 through 323.406, and 323.505, Tax Code, do not apply.
(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying the procedures under Chapter 323, Tax Code, the district's name shall be substituted for "the county" and "board of directors" is substituted for "commissioners court."
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 312.637(c) and amended by Acts 1997, 75th Leg., ch. 165, Sec. 23.05, 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.383.htm
- Text hash
- sha256 ab26d5330c75b6b5b941c59f5ccb66f34b6b4100e834b96eeda12157346dc49e
- 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 § 323.209TRANSITION EXEMPTION.Printed as Sections 323.209, 323.401 through 323.406, and 323.505, Tax Code
- Tex. Tax Code § 323.505USE OF TAX REVENUE.Printed as Sections 323.209, 323.401 through 323.406, and 323.505, 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.