Tex. Spec. Dist. Local Laws Code Section 8409.151
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 subchapter.

(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 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.04, eff. April 1, 2017.

Source: Section 8409.151 — Applicability of Certain Tax Code Provisions, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­8409.­htm#8409.­151 (accessed Mar. 16, 2024).

Accessed:
Mar. 16, 2024

§ 8409.151’s source at texas​.gov