Tex. Tax Code § 322.108 · Subchapter B. ASSESSMENT AND COMPUTATION OF TAXES
CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321:
(1) Section 321.002(a)(3);
(2) Section 321.003;
(3) Section 321.203;
(4) Section 321.205(d);
(5) Section 321.208;
(6) Section 321.209;
(7) Section 321.303;
(8) Section 321.304;
(9) Section 321.305; and
(10) Section 321.510.
(b) The provisions of this chapter applicable to a taxing entity created under Chapter 453, Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 3, eff. September 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm
- Text hash
- sha256 bec2200ff695c76e03f29e4c94db27456e79542674d48889c118b9fec873b753
- 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 ch. 321MUNICIPAL SALES AND USE TAX ACTPrinted as Chapter 321
- Tex. Tax Code § 321.002DEFINITIONS.Printed as Section 321.002(a)(3)
- Tex. Tax Code § 321.003OTHER PORTIONS OF TAX APPLICABLE.Printed as Section 321.003
- Tex. Tax Code § 321.203CONSUMMATION OF SALE.Printed as Section 321.203
- Tex. Tax Code § 321.205USE TAX: MUNICIPALITY IN WHICH USE OCCURS.Printed as Section 321.205(d)
- Tex. Tax Code § 321.208STATE EXEMPTIONS APPLICABLE.Printed as Section 321.208
- Tex. Tax Code § 321.209TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX.Printed as Section 321.209
- Tex. Tax Code § 321.303SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.Printed as Section 321.303
- Tex. Tax Code § 321.304DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.Printed as Section 321.304
- Tex. Tax Code § 321.305PENALTIES.Printed as Section 321.305
- Tex. Tax Code § 321.510REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE.Printed as Section 321.510
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 322.108. Each shows the citation as that text prints it.
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