Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 321.301: COMPTROLLER TO COLLECT AND ADMINISTER TAXES.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
SUBCHAPTER D. ADMINISTRATION OF TAXES

The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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