Sec. 1085.306. APPLICABILITY OF TAX CODE. (a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:
(1) an election to approve the adoption of the sales and use tax under this subchapter; and
(2) the imposition, computation, administration, governance, use, and repeal of the tax.
(b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:
(1) Sections 323.101(d) and (e); and
(2) Section 323.209.
(c) In determining procedures under Chapter 323, Tax Code:
(1) a reference in that chapter to "the county" means the district; and
(2) a reference to the "commissioners court" means the board.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Section: Previous 1085.202 1085.203 1085.204 1085.205 1085.206 1085.251 1085.252 1085.253 1085.254 1085.301 1085.302 1085.303 1085.304 1085.305 1085.306Last modified: September 28, 2016