Sec. 3971.0601. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (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.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3971 - Sh130 Municipal Management District No. 1
Subchapter F. Sales and Use Tax
Section 3971.0601. Applicability of Certain Tax Code Provisions
Section 3971.0602. Election; Adoption of Tax
Section 3971.0603. Sales and Use Tax Rate
Section 3971.0604. Notification of Rate Change