{"data":{"id":"us-tx/tex.-tax-code-321.301","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.301","heading":"COMPTROLLER TO COLLECT AND ADMINISTER TAXES.","body":"The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.301","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"3b83ab08fdfaed33cc298a31921b4b14c97e12141b4f225424a2cfa9b74ad479","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.210","next":"us-tx/tex.-tax-code-321.302"},"notice":"GroundRules: Original legal text. Not legal advice."}