APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

Tex. SPEC. DIST. LOCAL LAWS Code § 3971.0601.
in effect
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(a) Chapter 321 , 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 , Tax Code, is inconsistent with this chapter. (b) For the purposes of this subchapter, a reference in Chapter 321 , 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 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694 ), Sec. 1, eff. June 7, 2019.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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