Texas Tax Code

§ 322.301 — COLLECTIONS HELD BY COMPTROLLER

TX § 322.301Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES · Art. D. REVENUE DEPOSIT, DISTRIBUTION, AND USE

Statute text

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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.

Legislative history

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