{"data":{"id":"us-tx/tex.-local-government-code-377.102","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 377.102","heading":"TAX CODE APPLICABLE.","body":"(a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this subchapter except as inconsistent with this subchapter.\n(b) Section 323.101(b), Tax Code, does not apply to the tax authorized by this subchapter.\nAdded by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE A. MUNICIPAL PLANNING AND DEVELOPMENT","CHAPTER 377. MUNICIPAL DEVELOPMENT DISTRICTS","SUBCHAPTER E. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.377.htm#377.102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"0fd89b4306cd4840d90655ea9133ce86bf0be3b2899e56c288332c9317667c1b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-377.101","next":"us-tx/tex.-local-government-code-377.103"},"notice":"GroundRules: Original legal text. Not legal advice."}