Tex. Spec. Dist. Local Laws Code Section 3828.202
Applicability of Certain Tax Code Provisions

(a)

Except as otherwise provided by this subchapter, Subtitles A and B, Title 2, Tax Code, and Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code, apply to taxes imposed under this subchapter and to the administration and enforcement of those taxes in the same manner that those laws apply to state taxes.

(b)

The provisions of Subchapters C, D, E, and F, Chapter 323 (County Sales and Use Tax Act), 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 (County Sales and Use Tax Act), Tax Code, to a county referred to the district and references to a commissioners court referred to the board.

(c)

Sections 323.401-323.404 and 323.505 (Use of Tax Revenue), Tax Code, do not apply to a tax imposed under this subchapter.
Added by Acts 2005, 79th Leg., Ch. 729 (H.B. 2019), Sec. 1.03, eff. April 1, 2007.

Source: Section 3828.202 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3828.­htm#3828.­202 (accessed May 4, 2024).

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Accessed:
May 4, 2024

§ 3828.202’s source at texas​.gov