{"data":{"id":"us-tx/tex.-tax-code-321.501","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.501","heading":"TRUST ACCOUNT.","body":"(a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the municipality from which the taxes were collected.\n(b) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).\n(c) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.123, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 285, Sec. 31(44), eff. Sept. 1, 2003.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER F. REVENUE DEPOSIT, DISTRIBUTION, AND USE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.501","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c4c821e1e9b772adcac8e30c8b5436f098c53278d8327aedf640652ed5607e4f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.409","next":"us-tx/tex.-tax-code-321.502"},"notice":"GroundRules: Original legal text. Not legal advice."}