{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3944.201","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3944.201","heading":"APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.","body":"(a) Chapter 321, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 321, Tax Code, is inconsistent with this chapter.\n(b) A reference in Chapter 321, Tax Code, to a municipality or the governing body of a municipality is a reference to the district or the board, respectively.\nAdded by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3944. BRAZORIA COUNTY MANAGEMENT DISTRICT NO. 1","SUBCHAPTER E. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3944.htm#3944.201","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5e8100ef25fd2f61fac2fb8be13851ae958d561379cf93d6462e1eb52792b285","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3944.165","next":"us-tx/tex.-special-district-local-laws-code-3944.202"},"notice":"GroundRules: Original legal text. Not legal advice."}