Tex. Local Gov't Code Section 377.102
Tax Code Applicable


(a)

Chapter 323 (County Sales and Use Tax Act), Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this subchapter except as inconsistent with this subchapter.

(b)

Section 323.101 (Tax Authorized)(b), Tax Code, does not apply to the tax authorized by this subchapter.
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.

Source: Section 377.102 — Tax Code Applicable, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­377.­htm#377.­102 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 377.102’s source at texas​.gov