Tex. Tax Code Section 322.201
Comptroller to Collect and Administer Taxes


(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 (Municipal Sales and Use Tax Act) and 323 (County Sales and Use Tax Act), and the taxes imposed under Chapter 151 (Limited Sales, Excise, and Use Tax) shall be collected together to the extent that each is imposed in an entity area.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.201 — Comptroller to Collect and Administer Taxes, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­201 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 322.201’s source at texas​.gov