Tex. Spec. Dist. Local Laws Code Section 3840.202
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)

Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, relating to municipal sales and use taxes, applies to the application, collection, change, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, to a municipality referred to the district and references to a governing body referred to the board.

(c)

Sections 321.106 (Fire Control District Tax), 321.401 (Calling of Election), 321.402 (Deadlines After Petition), 321.403 (Time of Election), 321.404 (Ballot Wording), 321.406 (Frequency of Election), 321.409 (Combined Municipal Sales Tax Ballot Propositions), 321.506 (Use of Tax Revenue by Municipality), 321.507 (Use of Additional Municipal Sales and Use Tax), and 321.508 (Pledge of Tax Revenue), Tax Code, do not apply to a tax imposed under this subchapter.
Added by Acts 2007, 80th Leg., R.S., Ch. 1344 (S.B. 1984), Sec. 1, eff. June 15, 2007.

Source: Section 3840.202 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3840.­htm#3840.­202 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 3840.202’s source at texas​.gov