Tex. Spec. Dist. Local Laws Code § 3877.302 · Subchapter G. 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) Chapter 321, Tax Code, relating to municipal sales and use taxes, applies 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 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not apply to a tax imposed under this subchapter.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 587 (S.B. 2467), Sec. 1, eff. June 19, 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.3877.htm
- Text hash
- sha256 4711968c28a78503c0283c805cb96d931770285c47b68ef6d69c7477a589ebc5
- 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 § 321.106FIRE CONTROL DISTRICT TAX.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.401CALLING OF ELECTION.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.402DEADLINES AFTER PETITION.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.403TIME OF ELECTION.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.404BALLOT WORDING.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.406FREQUENCY OF ELECTION.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.409COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.506USE OF TAX REVENUE BY MUNICIPALITY.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.507USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Tax Code § 321.508PLEDGE OF TAX REVENUE.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, 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.