(a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:(1) an election to approve the adoption of the sales and use tax under this subchapter; and(2) the imposition, computation, administration, governance, use, and repeal of the tax.(b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:(1) Sections 323.101(d) and (e); and(2) Section 323.209.(c) In determining procedures under Chapter 323, Tax Code:(1) a reference in that chapter to 'the county' means the district; and(2) a reference to the 'commissioners court' means the board. Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
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