Sec. 377.102. TAX CODE APPLICABLE. (a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this subchapter except as inconsistent with this subchapter.
(b) Section 323.101(b), Tax Code, does not apply to the tax authorized by this subchapter.
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle A - Municipal Planning and Development
Chapter 377 - Municipal Development Districts
Subchapter E. Sales and Use Tax
Section 377.101. Sales and Use Tax
Section 377.102. Tax Code Applicable
Section 377.104. Repeal or Rate Change
Section 377.105. Imposition of Tax
Section 377.106. Effective Date of Tax
Section 377.107. Collection of Tax to Pay Bonds or Other Obligations