Tex. Spec. Dist. Local Laws Code § 3853.202 · Subchapter E. SALES AND USE TAX
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as otherwise provided by this subchapter, Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, apply to taxes imposed under this subchapter and to the administration and enforcement of those taxes in the same manner that those laws apply to state taxes.
(b) The provisions of Subchapters B, C, and D, Chapter 321, Tax Code, relating to municipal sales and use taxes apply to the application, collection, change, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 321, Tax Code, to a municipality referred to the district and references to a governing body referred to the board.
(c) Sections 321.401-321.406 and Subchapter F, Chapter 321, Tax Code, do not apply to a tax imposed under this subchapter.
(d) Section 321.203(l), Tax Code, as added by Chapter 1155, Acts of the 78th Legislature, Regular Session, 2003, does not apply to a tax imposed in the district boundaries.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 458 (S.B. 1866), Sec. 1, eff. June 17, 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.3853.htm
- Text hash
- sha256 c7fb0cc4990d94d4910c7a7a0a23cd531d41e72fc5cb0267b3df41a12ece1cd9
- 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 tit. 2STATE TAXATIONPrinted as Title 2, Tax Code
- Tex. Tax Code ch. 151LIMITED SALES, EXCISE, AND USE TAXPrinted as Chapter 151, Tax Code
- Tex. Tax Code ch. 321MUNICIPAL SALES AND USE TAX ACTPrinted as Chapter 321, Tax Code
- Tex. Tax Code § 321.203CONSUMMATION OF SALE.Printed as Section 321.203(l), Tax Code
- Tex. Tax Code ch. 321, subch. FREVENUE DEPOSIT, DISTRIBUTION, AND USEPrinted as Subchapter F, Chapter 321, 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.