Sec. 383.102. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX. (a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101(b) and (e), Tax Code, and Sections 323.209, 323.401 through 323.406, and 323.505, Tax Code, do not apply.
(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying the procedures under Chapter 323, Tax Code, the district's name shall be substituted for "the county" and "board of directors" is substituted for "commissioners court."
Added by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 312.637(c) and amended by Acts 1997, 75th Leg., ch. 165, Sec. 23.05, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle B - County Planning and Development
Chapter 383 - County Development Districts
Subchapter F. Sales and Use Tax
Section 383.101. Sales and Use Tax
Section 383.102. Imposition, Computation, Administration, and Governance of Tax