Tex. Tax Code § 152.064 · Subchapter D. TAX ENFORCEMENT PROCEDURES
TAX RECEIPTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The tax assessor-collector of each county shall:
(1) issue a receipt to the person paying a tax imposed by this chapter; and
(2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 4467436ba88dfc265660168f54ea447285fbeca243159cad55878afc54cb8d66
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.