Tex. Spec. Dist. Local Laws Code Section 3800.0601
Applicability of Certain Tax Code Provisions


(a)

Chapter 321 (Municipal Sales and Use Tax Act), 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 321 (Municipal Sales and Use Tax Act), Tax Code, is inconsistent with this chapter.

(b)

A reference in Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, to a municipality or the governing body of a municipality is a reference to the district or the board, respectively.
Added by Acts 2023, 88th Leg., R.S., Ch. 647 (H.B. 5375), Sec. 1, eff. June 12, 2023.

Source: Section 3800.0601 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3800.­htm#3800.­0601 (accessed May 4, 2024).

Accessed:
May 4, 2024

§ 3800.0601’s source at texas​.gov