(a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406 and 323.505, Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151, Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.(c) In applying Chapter 323, Tax Code:(1) a reference in that chapter to 'the county' means the district; and(2) a reference in that chapter to 'the commissioners court' means the board. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
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