{"data":{"id":"us-tx/tex.-tax-code-158.153","jurisdiction":"us-tx","citation":"Tex. Tax Code § 158.153","heading":"RULES.","body":"The comptroller shall adopt rules necessary for the implementation of the provisions of this chapter and for the collection of the taxes imposed by this chapter.\nAdded by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 158. MANUFACTURED HOUSING SALES AND USE TAX","SUBCHAPTER D. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.158.htm#158.153","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"12d939cae57f1a4c329b1024b1a5c6bbc06e97d2cb8bf37cad1ebd4af0472d4d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-158.152","next":"us-tx/tex.-tax-code-158.154"},"notice":"GroundRules: Original legal text. Not legal advice."}