{"data":{"id":"us-tx/tex.-tax-code-321.003","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.003","heading":"OTHER PORTIONS OF TAX APPLICABLE.","body":"Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed by this chapter in the same manner that those laws apply to state taxes, unless modified by this chapter.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989; Acts 2003, 78th Leg., ch. 1310, Sec. 114, eff. Oct. 1, 2003.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"17cbf330da87f908b0bb2668525192ae2201b1c19957f18a8bb76573bff62093","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.002","next":"us-tx/tex.-tax-code-321.004"},"notice":"GroundRules: Original legal text. Not legal advice."}