Tex. Spec. Dist. Local Laws Code § 3943.0604 · Subchapter F. SALES AND USE TAX
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Chapter 323, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 323, Tax Code, is inconsistent with this chapter.
(b) A reference in Chapter 323, Tax Code, to a county or the commissioners court of a county is a reference to the district or the board, respectively, for the purposes of this chapter.
(c) Nothing in this chapter alters, increases, decreases, or affects a sales and use tax imposed by a political subdivision other than the district.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 561 (S.B. 1835), Sec. 1, eff. June 10, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3943.htm
- Text hash
- sha256 a27256fc9a32326cbc1b8ed5f656c049cf481cd1240dbbc6c873ce42ef9a4d65
- 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.
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.