Tex. Tax Code § 322.001
This is the official text of Tex. Tax Code § 322.001, part of Texas’s Tax Code — governs state and local taxation.
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§ 322.001. APPLICATION OF CHAPTER.
Official statutory text
(a) This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451, 452, 453, or 460, Transportation Code.
(b) The effective dates and rates of the taxes imposed by a taxing entity are determined under the laws authorizing the adoption of the taxes.
(b) The effective dates and rates of the taxes imposed by a taxing entity are determined under the laws authorizing the adoption of the taxes.
Status: in_force · Read it on the official government site
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