Tex. Spec. Dist. Local Laws Code § 1085.306 · Subchapter G. SALES AND USE TAX
APPLICABILITY OF TAX CODE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:
(1) an election to approve the adoption of the sales and use tax under this subchapter; and
(2) the imposition, computation, administration, governance, use, and repeal of the tax.
(b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:
(1) Sections 323.101(d) and (e); and
(2) Section 323.209.
(c) In determining procedures under Chapter 323, Tax Code:
(1) a reference in that chapter to "the county" means the district; and
(2) a reference to the "commissioners court" means the board.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1085.htm
- Text hash
- sha256 92cbceab68d99276f70befd710f387b593e3bdb6c7151e31e2f0bc70af45384d
- 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
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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.