Tex. Tax Code Section 31.10
Reports and Remittances of Other Taxes


(a)

Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report made under oath accounting for all taxes collected for the unit during the preceding month. Reports of collections made in the months of October through January are due on the 25th day of the month following the month that is the subject of the report. Reports of collections made in all other months are due on the 15th day of the month following the month that is the subject of the report. A collector for more than one taxing unit may prepare one report accounting for taxes collected for all units, and he may submit a certified copy of the report as his monthly report to the governing body of each unit.

(b)

The collector for a taxing unit shall prepare and submit to the governing body of the unit an annual report made under oath accounting for all taxes of the unit collected or delinquent on property taxed by the unit during the preceding 12-month period. Annual reports are due on the 60th day following the last day of the fiscal year.

(c)

Except as otherwise provided by Subsection (d) of this section, at least monthly the collector for a taxing unit shall deposit in the unit’s depository all taxes collected for the unit. The governing body of a unit may require deposits to be made more frequently.

(d)

If the taxes of a taxing unit are collected by the collector or other officer or employee of another taxing unit or by an appraisal district as provided by the law creating or authorizing creation of the unit or as the result of an election held under Section 6.26 (Election to Consolidate Assessing and Collecting Functions) of this code, the entity that collects the taxes shall deposit the taxes in the unit’s depository daily, unless the governing body of that unit by official action provides that those deposits may be made less often than daily.
Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 5462, ch. 1027, Sec. 1, eff. Aug. 29, 1983; Acts 1987, 70th Leg., ch. 488, Sec. 1, eff. Jan. 1, 1988.

Source: Section 31.10 — Reports and Remittances of Other Taxes, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­31.­htm#31.­10 (accessed May 25, 2024).

Accessed:
May 25, 2024

§ 31.10’s source at texas​.gov