Sec. 3975.0601. 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) 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. 1257 (H.B. 4662), Sec. 1, eff. June 14, 2019.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3975 - Richfield Ranch Management District of Harris County, Texas
Subchapter F. Sales and Use Tax
Section 3975.0601. Applicability of Certain Tax Code Provisions
Section 3975.0602. Election; Adoption of Tax
Section 3975.0603. Sales and Use Tax Rate
Section 3975.0604. Tax After Municipal Annexation
Section 3975.0605. Notification of Rate Change