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

Tex. Tax Code § 322.301: COLLECTIONS HELD BY COMPTROLLER.

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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 D. REVENUE DEPOSIT, DISTRIBUTION, AND USE

The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.

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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