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

Full text of Texas The Texas Constitution § LG.383.102 — IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX, with citation guidance and answers to common questions.

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

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." 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.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § LG.383.102

What does The Texas Constitution § LG.383.102 cover?

Section LG.383.102 ("IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX") 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 § LG.383.102?

A common citation format is "The Texas Constitution § LG.383.102" (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 § LG.383.102 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.