Texas § LG.505.256 - APPLICABILITY OF TAX CODE
Full text of Texas The Texas Constitution § LG.505.256 — APPLICABILITY OF TAX CODE, with citation guidance and answers to common questions.
§ LG.505.256. APPLICABILITY OF TAX CODE
APPLICABILITY OF TAX CODE. (a) Chapter 321 , Tax Code, governs the imposition, computation, administration, collection, and remittance of the sales and use tax, except as inconsistent with this chapter. An authorizing municipality may not adopt a rate under this chapter that, when added to the rates of all other sales and use taxes imposed by the authorizing municipality and other political subdivisions of this state having territory in the authorizing municipality, would result in a combined rate exceeding two percent at any location in the municipality. (b) Except as provided by this subsection, the tax imposed under this chapter takes effect as provided by Section 321.102 (a), Tax Code. If an election is held under this chapter at the same time an election is held to impose or change the rate of the additional municipal sales and use tax, the tax under this chapter and the imposition or change in rate of the additional municipal sales and use tax take effect as provided by Section 321.102 (b), Tax Code. (c) After the effective date of the taxes imposed under this chapter, the adoption of a sales and use tax or the attempted adoption of a sales and use tax by the authorizing municipality or another taxing jurisdiction having territory in the municipality does not impair the taxes imposed under this chapter. Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278 ), Sec. 3.01, eff. April 1, 2009. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 10, eff. September 1, 2015.
Frequently Asked Questions About Texas § LG.505.256
What does The Texas Constitution § LG.505.256 cover?
Section LG.505.256 ("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 § LG.505.256?
A common citation format is "The Texas Constitution § LG.505.256" (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.505.256 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.