{"data":{"id":"us-tx/tex.-tax-code-321.306","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.306","heading":"COMPTROLLER'S RULES.","body":"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.\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#321.306","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"57507e132d9083de72bf00eaa90d35083b2ed6b999f9c236de9f375283689c60","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.305","next":"us-tx/tex.-tax-code-321.307"},"notice":"GroundRules: Original legal text. Not legal advice."}