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

Tex. Tax Code § 323.306: COMPTROLLER'S RULES.

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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 323. COUNTY SALES AND USE TAX ACT
  5. SUBCHAPTER D. ADMINISTRATION OF TAXES

The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter.

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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