Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 321.004: REFERENCES TO SALES OR USE TAX.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
SUBCHAPTER A. GENERAL PROVISIONS

A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under Sections 321.101(a) and (b) unless otherwise provided.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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