GroundRules
Tex. Special District Local Laws Code § 3828.202: APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
Where this section sits in the code
- SPECIAL DISTRICT LOCAL LAWS CODE
- TITLE 4. DEVELOPMENT AND IMPROVEMENT
- SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT
- CHAPTER 3828. LAKE VIEW MANAGEMENT AND DEVELOPMENT DISTRICT IN HENDERSON COUNTY
- SUBCHAPTER E. SALES AND USE TAX
(a) Except as otherwise provided by this subchapter, Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, apply to taxes imposed under this subchapter and to the administration and enforcement of those taxes in the same manner that those laws apply to state taxes.
(b) The provisions of Subchapters C, D, E, and F, Chapter 323, Tax Code, relating to county sales and use taxes apply to the application, collection, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 323, Tax Code, to a county referred to the district and references to a commissioners court referred to the board.
(c) Sections 323.401-323.404 and 323.505, Tax Code, do not apply to a tax imposed under this subchapter.
Added by Acts 2005, 79th Leg., Ch. 729 (H.B. 2019), Sec. 1.03, eff. April 1, 2007.
Collected 2026-08-27T01:47:41Z. Source file · JSON