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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:
(1) an election to approve the adoption of the sales and use tax under this subchapter; and
(2) the imposition, computation, administration, governance, use, and repeal of the tax.
(b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:
(1) Sections 323.101(d) and (e); and
(2) Section 323.209.
(c) In determining procedures under Chapter 323, Tax Code:
(1) a reference in that chapter to “the county” means the district; and
(2) a reference to the “commissioners court” means the board. (Acts 59th Leg., R.S., Ch. 35, Sec. 13A(c).)
Cite this article: FindLaw.com - Texas Special District Local Laws Code - SDLL § 1085.306. Applicability of Tax Code - last updated January 01, 2024 | https://codes.findlaw.com/tx/special-district-local-laws-code/sdll-sect-1085-306/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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