Texas Tax Code

§ 322.201 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES

TX § 322.201Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES · Art. C. ADMINISTRATION OF TAXES

Statute text

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(a)The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.

(b)The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.

Legislative history

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