Texas § SD.1085.306 - APPLICABILITY OF TAX CODE
Full text of Texas The Texas Constitution § SD.1085.306 — APPLICABILITY OF TAX CODE, with citation guidance and answers to common questions.
§ SD.1085.306. APPLICABILITY OF TAX CODE
APPLICABILITY OF TAX CODE. (a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323 , Tax Code, governs: (1) an election to approve the adoption of the sales and use tax under this subchapter; and (2) the imposition, computation, administration, governance, use, and repeal of the tax. (b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter: (1) Sections 323.101(d) and (e); and (2) Section 323.209. (c) In determining procedures under Chapter 323 , Tax Code: (1) a reference in that chapter to "the county" means the district; and (2) a reference to the "commissioners court" means the board. Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619 ), Sec. 1.01, eff. April 1, 2011.
Frequently Asked Questions About Texas § SD.1085.306
What does The Texas Constitution § SD.1085.306 cover?
Section SD.1085.306 ("APPLICABILITY OF TAX CODE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § SD.1085.306?
A common citation format is "The Texas Constitution § SD.1085.306" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § SD.1085.306 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.