Tex. Spec. Dist. Local Laws Code § 4013.0602 · Subchapter F. SALES AND USE TAX
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The provisions of Subchapters C, D, E, and F, Chapter 323, Tax Code, relating to county sales and use taxes apply to the application, collection, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 323, Tax Code, to a county referred to the district and references to a commissioners court referred to the board.
(b) Sections 323.401-323.404 and 323.505, Tax Code, do not apply to a tax imposed under this subchapter.
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 897 (H.B. 5677), Sec. 1, eff. September 1, 2025.
Added by Acts 2025, 89th Leg., R.S., Ch. 1064 (S.B. 3047), Sec. 1, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.4013.htm
- Text hash
- sha256 056ee2e151d85b5753112feae7a2478f96ed666d6b3cac289610d9a36625fed0
- 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
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