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

Tex. Tax Code § 322.201: COMPTROLLER TO COLLECT AND ADMINISTER TAXES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE C. LOCAL SALES AND USE TAXES
  4. CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
  5. SUBCHAPTER C. ADMINISTRATION OF TAXES

(a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.

(b) The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.

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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