{"data":{"id":"us-tx/tex.-tax-code-322.301","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.301","heading":"COLLECTIONS HELD BY COMPTROLLER.","body":"The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.\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 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER D. REVENUE DEPOSIT, DISTRIBUTION, AND USE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.301","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"3c20441ab963c6048048639610bdc285cbb234bda1c3bc72a91fc9559a08639d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.208","next":"us-tx/tex.-tax-code-322.302"},"notice":"GroundRules: Original legal text. Not legal advice."}