{"data":{"id":"us-tx/tex.-special-district-local-laws-code-8409.151","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 8409.151","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 subchapter.\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 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.04, eff. April 1, 2017.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 6. WATER AND WASTEWATER","SUBTITLE F. MUNICIPAL UTILITY DISTRICTS","CHAPTER 8409. PORT O'CONNOR IMPROVEMENT DISTRICT","SUBCHAPTER D. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.8409.htm#8409.151","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"01abb99424cb8628796b841c5b6657a780defa99b3c3f14815e9b7e6e36f9e1a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-8409.101","next":"us-tx/tex.-special-district-local-laws-code-8409.152"},"notice":"GroundRules: Original legal text. Not legal advice."}