Tex. Spec. Dist. Local Laws Code § 3813.154 · Subchapter D. FINANCIAL PROVISIONS
IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAXES.
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 application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406 and 323.505, Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151, Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.
(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying Chapter 323, Tax Code:
(1) a reference in that chapter to "the county" means the district; and
(2) a reference in that chapter to "the commissioners court" means the board.
Notes and commentary — not statutory text
History
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3813.htm
- Text hash
- sha256 31e31fbaa032335d1859645411787a66eedb7bdb5379cfa39a71423822ac007f
- 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.
Special District Local Laws Code
Tax Code
- Tex. Tax Code ch. 151LIMITED SALES, EXCISE, AND USE TAXPrinted as Chapter 151, Tax Code
- Tex. Tax Code ch. 323COUNTY SALES AND USE TAX ACTPrinted as Chapter 323, Tax Code
- Tex. Tax Code § 323.401CALLING OF ELECTION.Printed as Sections 323.401-323.406 and 323.505, Tax Code
- Tex. Tax Code § 323.505USE OF TAX REVENUE.Printed as Sections 323.401-323.406 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.