Tex. Tax Code § 160.044 · Subchapter C. COLLECTION AND ENFORCEMENT OF TAXES
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 department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1) issue the original receipt to the person paying the tax; and
(2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 9, eff. Sept. 1, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm
- Text hash
- sha256 2236d00f8787e02cffc6f0108494bf28a12479d36c82b534e294464da7b1903e
- 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.