{"data":{"id":"us-tx/tex.-tax-code-322.108","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.108","heading":"CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.","body":"(a) Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321:\n(1) Section 321.002(a)(3);\n(2) Section 321.003;\n(3) Section 321.203;\n(4) Section 321.205(d);\n(5) Section 321.208;\n(6) Section 321.209;\n(7) Section 321.303;\n(8) Section 321.304;\n(9) Section 321.305; and\n(10) Section 321.510.\n(b) The provisions of this chapter applicable to a taxing entity created under Chapter 453, Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997.\nAmended by:\nActs 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 3, eff. September 1, 2011.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.108","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a4a66260355877de8954f0a6d93b4580a4814d9262b049d7985d80678cac0c62","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.106","next":"us-tx/tex.-tax-code-322.109"},"notice":"GroundRules: Original legal text. Not legal advice."}