{"data":{"id":"us-tx/tex.-local-government-code-383.102","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 383.102","heading":"IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.","body":"(a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101(b) and (e), Tax Code, and Sections 323.209, 323.401 through 323.406, and 323.505, Tax Code, do not apply.\n(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.\n(c) In applying the procedures under Chapter 323, Tax Code, the district's name shall be substituted for \"the county\" and \"board of directors\" is substituted for \"commissioners court.\"\nAdded by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 312.637(c) and amended by Acts 1997, 75th Leg., ch. 165, Sec. 23.05, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE B. COUNTY PLANNING AND DEVELOPMENT","CHAPTER 383. COUNTY DEVELOPMENT DISTRICTS","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.383.htm#383.102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"9046ec9e127611ef19f0ca3811d89db0006b16cb292952f5ab911d65d51af009","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-383.101","next":"us-tx/tex.-local-government-code-383.103"},"notice":"GroundRules: Original legal text. Not legal advice."}