Texas § 336.252 IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.

Texas Statutes

§ 336.252 — IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.

Texas § 336.252

Code LGLocal Government Code

This text of Texas § 336.252 (IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Local Government Code Code Ann. § 336.252 (2026).

Text

Sec. 336.252. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.

(a)A district may impose a sales and use tax.

(b)Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101 , 323.105 , 323.404 , and 323.406-323.408, Tax Code, do not apply.

(c)Chapter 323 , Tax Code, does not apply to the use and allocation of revenue under this chapter.

(d)In applying the procedures under Chapter 323 , Tax Code, to the district, the district's name shall be substituted for "the county," and "board of trustees" is substituted for "commissioners court."

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Sec. 336.252. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX. (a) A district may impose a sales and use tax.
(b) Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101 , 323.105 , 323.404 , and 323.406-323.408, Tax Code, do not apply.
(c) Chapter 323 , Tax Code, does not apply to the use and allocation of revenue under this chapter.
(d) In applying the procedures under Chapter 323 , Tax Code, to the district, the district's name shall be substituted for "the county," and "board of trustees" is substituted for "commissioners court."