{"data":{"id":"us-tx/tex.-special-district-local-laws-code-1085.306","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 1085.306","heading":"APPLICABILITY OF TAX CODE.","body":"(a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:\n(1) an election to approve the adoption of the sales and use tax under this subchapter; and\n(2) the imposition, computation, administration, governance, use, and repeal of the tax.\n(b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:\n(1) Sections 323.101(d) and (e); and\n(2) Section 323.209.\n(c) In determining procedures under Chapter 323, Tax Code:\n(1) a reference in that chapter to \"the county\" means the district; and\n(2) a reference to the \"commissioners court\" means the board.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 3. HEALTH","SUBTITLE A. HOSPITAL DISTRICTS","CHAPTER 1085. PARKER COUNTY HOSPITAL DISTRICT","SUBCHAPTER G. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1085.htm#1085.306","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f84b0c0597c970977a913df4f5a6e235b80d0cddb78dfeecaa2ace34c37faeaa","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-1085.305","next":"us-tx/tex.-special-district-local-laws-code-1085.307"},"notice":"GroundRules: Original legal text. Not legal advice."}