Tex. Spec. Dist. Local Laws Code § 3846.154 · Subchapter D. SALES AND USE TAX; GENERAL 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 revenue 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.
(d) The district is entitled to examine and receive information related to the imposition and collection of sales and use taxes to the same extent as if the district were a municipality under Subchapter D, Chapter 321, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3846.htm
- Text hash
- sha256 f35d7f07f2ef001e4816c59499525bdc457c48f76b0f5ac4cef9e5a2669f6909
- 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. 321, subch. DADMINISTRATION OF TAXESPrinted as Subchapter D, Chapter 321, 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.