Sec. 326.092. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX. (a) Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101 , 323.105 , 323.404 , and 323.406 through 323.408 , Tax Code, do not apply. (b) Chapter 323 , Tax Code, does not apply to the use and allocation of revenue under this chapter. (c) In applying the procedures under Chapter 323 , Tax Code, to the district, the district's name shall be substituted for "the county" and "board of trustees" is substituted for "commissioners court."
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