Chapter
323
County Sales and Use Tax Act
Sections
323.001
Short Title
323.002
Definitions
323.003
Other Portions of Tax Applicable
323.101
Tax Authorized
323.102
Effective Dates: New Tax, Tax Repeal
323.103
Sales Tax
323.104
Use Tax
323.105
Crime Control District Tax
323.201
Computation of Sales Taxes
323.202
Method of Reporting: Retailers Having Sales Below Taxable Amount
323.203
Consummation of Sale
323.204
Computation of Use Tax
323.205
Use Tax: County in Which Use Occurs
323.206
County Tax Inapplicable When No State Tax; Exceptions
323.207
State Exemptions Applicable
323.208
Telecommunications Exemption
323.209
Transition Exemption
323.301
Comptroller to Collect and Administer Taxes
323.302
Comptroller's Reporting Duties
323.303
Sales Tax Permits and Exemption and Resale Certificates
323.304
Discounts for Prepayment and Tax Collection
323.305
Penalties
323.306
Comptroller's Rules
323.307
Delinquent Taxes: Limitations
323.308
Seizure and Sale of Property
323.309
Suit for Tax Collection
323.310
Disapproval of County Suit
323.311
Judgments in County Suit
323.312
Retention of Certain County Sales Taxes
323.401
Calling of Election
323.402
Deadlines After Petition
323.403
Time of Election
323.404
Ballot Wording
323.405
Official Results of Election
323.406
Frequency of Election
323.407
Election Contest: Notice
323.408
Election Contest: Delayed Effective Date
323.501
Trust Account
323.502
Distribution of Trust Funds
323.503
State's Share
323.504
Amounts Retained in Trust Account
323.505
Use of Tax Revenue
323.510
Reallocation of County or Local Governmental Entity Tax Revenue
323.3022
Tax Information
323.5041
Interest on Tax Revenue
