Texas § TX.323.003 - OTHER PORTIONS OF TAX APPLICABLE
Full text of Texas The Texas Constitution § TX.323.003 — OTHER PORTIONS OF TAX APPLICABLE, with citation guidance and answers to common questions.
§ TX.323.003. OTHER PORTIONS OF TAX APPLICABLE
OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed by this chapter in the same manner that those laws apply to state taxes unless modified by this chapter. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989; Acts 2003, 78th Leg., ch. 1310, Sec. 117, eff. Oct. 1, 2003. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.323.003
What does The Texas Constitution § TX.323.003 cover?
Section TX.323.003 ("OTHER PORTIONS OF TAX APPLICABLE") 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 § TX.323.003?
A common citation format is "The Texas Constitution § TX.323.003" (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 § TX.323.003 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.