Applicability of Certain Tax Code Provisions

Sec. 3792.0601. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 321, Tax Code, is inconsistent with this chapter. (b) A reference in Chapter 321, Tax Code, to a municipality or the governing body of a municipality is a reference to the district or the board, respectively. Added by Acts 2019, 86th Leg., R.S., Ch. 1005 (H.B. 4635), Sec. 1, eff. June 14, 2019.