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  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 3 - Local Taxation/
  6. Subtitle C - Local Sales and Use Taxes/
  7. Chapter 321 - Municipal Sales and Use Tax Actsub/
  8. Subchapter A - General Provisions/
  9. § 321.003
Texas Legal Code

§ 321.003

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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. Added 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.
§ 321.003 — Texas Law | CourtGPT