Sec. 3813.154. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAXES. (a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406 and 323.505, Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151, Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.
(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying Chapter 323, Tax Code:
(1) a reference in that chapter to "the county" means the district; and
(2) a reference in that chapter to "the commissioners court" means the board.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3813 - Old Town Spring Improvement District
Subchapter D. Financial Provisions
Section 3813.151. Sales and Use Tax; Excise Tax
Section 3813.152. Tax Election Procedures
Section 3813.153. Ballot Wording
Section 3813.154. Imposition, Computation, Administration, and Governance of Taxes
Section 3813.156. Abolition of Tax
Section 3813.157. Use of Taxes
Section 3813.158. Effective Date of Tax or Tax Change
Section 3813.159. Ad Valorem Tax Prohibited
Section 3813.160. Fees; Charges
Section 3813.161. Borrowing Money