Sec. 3951.252.  APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.  (a)  The provisions of Subchapters C, D, E, and F, Chapter 323, Tax Code, relating to county sales and use taxes apply to the application, collection, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 323, Tax Code, to a county referred to the district and references to a commissioners court referred to the board.
(b)  Sections 323.401-323.404 and 323.505, Tax Code, do not apply to a tax imposed under this subchapter.
Added by Acts 2017, 85th Leg., R.S., Ch. 667 (S.B. 2276), Sec. 1, eff. June 12, 2017.