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

Tex. Tax Code § 323.312: RETENTION OF CERTAIN COUNTY SALES TAXES.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 323. COUNTY SALES AND USE TAX ACT
SUBCHAPTER D. ADMINISTRATION OF TAXES

A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.

Added by Acts 2001, 77th Leg., ch. 1263, Sec. 77, eff. Oct. 1, 2001.

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

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