Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 321.003 - 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.
Acts 2003, 78th Leg., ch. 1310, Sec. 114, eff. Oct. 1, 2003Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.