Sec. 3943.0604. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) Chapter 323, 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 323, Tax Code, is inconsistent with this chapter.
(b) A reference in Chapter 323, Tax Code, to a county or the commissioners court of a county is a reference to the district or the board, respectively, for the purposes of this chapter.
(c) Nothing in this chapter alters, increases, decreases, or affects a sales and use tax imposed by a political subdivision other than the district.
Added by Acts 2019, 86th Leg., R.S., Ch. 561 (S.B. 1835), Sec. 1, eff. June 10, 2019.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3943 - Channelview Improvement District
Subchapter F. Sales and Use Tax
Section 3943.0601. Sales and Use Tax
Section 3943.0602. Tax Election Procedures
Section 3943.0603. Ballot Wording
Section 3943.0604. Applicability of Certain Tax Code Provisions
Section 3943.0606. Abolition of Tax