Texas Tax Code

§ 321.302 — COMPTROLLER'S REPORTING DUTIES

TX § 321.302Title 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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(a)The comptroller shall make quarterly reports to a municipality that has adopted the taxes authorized by this chapter if the municipality requests the reports. A report must include the name, address, and account number of each person in the municipality that has remitted to the comptroller a tax payment during the quarter covered by the report.

(b)If a municipality requests an additional report, the comptroller shall make an additional quarterly report to the municipality including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the municipality who has failed to pay the tax under this chapter to the municipality or under Chapter 151. The additional report must also include statements:

(1)showing whether or not there has been a partial tax payment by the delinquent taxpayer;

(2)showing whether or not the taxpayer is delinquent in the payment of sales and use taxes to the state; and

(3)describing the steps taken by the comptroller to collect the delinquent taxes.

(c)If a municipality determines that a person doing business in the municipality is not included in a comptroller's report, the municipality shall report to the comptroller the name and address of the person. Within 90 days after receiving the report from a municipality, the comptroller shall send to the municipality:

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Legislative history

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