Sec. 336.252. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX. (a) A district may impose a sales and use tax. (b) Chapter 323 , Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101 , 323.105 , 323.404 , and 323.406-323.408, Tax Code, do not apply. (c) Chapter 323 , Tax Code, does not apply to the use and allocation of revenue under this chapter. (d) 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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