Texas Tax Code

§ 321.301 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES

TX § 321.301Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. D. ADMINISTRATION OF TAXES

Statute text

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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.

Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.