Texas § 3901.302 APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

Texas Statutes

§ 3901.302 — APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

Texas § 3901.302

Code SDSpecial District Local Laws Code

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Tex. Special District Local Laws Code Code Ann. § 3901.302 (2026).

Text

Sec. 3901.302. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

(a)In this subchapter:

(1)a reference in Subchapter A , Chapter 352 , Tax Code, to a county is a reference to the district; and

(2)a reference in Subchapter A , Chapter 352 , Tax Code, to the commissioners court is a reference to the board.

(b)Except as inconsistent with this subchapter, Subchapter A , Chapter 352 , Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (b) and (c), Tax Code.

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Sec. 3901.302. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) In this subchapter:
(1) a reference in Subchapter A , Chapter 352 , Tax Code, to a county is a reference to the district; and
(2) a reference in Subchapter A , Chapter 352 , Tax Code, to the commissioners court is a reference to the board.
(b) Except as inconsistent with this subchapter, Subchapter A , Chapter 352 , Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (b) and (c), Tax Code.