IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAXES.
Tex. SPEC. DIST. LOCAL LAWS Code § 3813.154.
in effect(a) Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406 and 323.505 , Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151 , Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.
(b) Chapter 323 , Tax Code, does not apply to the use and allocation of revenues under this chapter.
(c) In applying Chapter 323 , Tax Code:
(1) a reference in that chapter to "the county" means the district; and
(2) a reference in that chapter to "the commissioners court" means the board.