Texas Tax Code

§ 322.108 — CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE

TX § 322.108Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES · Art. B. ASSESSMENT AND COMPUTATION OF TAXES

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(a)Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321:

(1)Section 321.002(a)(3);

(2)Section 321.003;

(3)Section 321.203;

(4)Section 321.205(d);

(5)Section 321.208;

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 3, eff. September 1, 2011.