Texas § 383.102 IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.

Texas Statutes

§ 383.102 — IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.

Texas § 383.102

Code LGLocal Government Code

This text of Texas § 383.102 (IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF 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. § 383.102 (2026).

Text

Sec. 383.102. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.

(a)Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101 (b) and (e), Tax Code, and Sections 323.209 , 323.401 through 323.406 , and 323.505 , Tax Code, do not apply.

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

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

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Sec. 383.102. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX. (a) Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101 (b) and (e), Tax Code, and Sections 323.209 , 323.401 through 323.406 , and 323.505 , Tax Code, do not apply.
(b) Chapter 323 , Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying the procedures under Chapter 323 , Tax Code, the district's name shall be substituted for "the county" and "board of directors" is substituted for "commissioners court."

Legislative History

Added by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 312.637(c) and amended by Acts 1997, 75th Leg., ch. 165, Sec. 23.05, eff. Sept. 1, 1997.