Tex. Tax Code § 322.201 · Subchapter C. ADMINISTRATION OF TAXES
COMPTROLLER TO COLLECT AND ADMINISTER TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm
- Text hash
- sha256 6158ed2b7eb73af09b8e9b256c9cca09ab02bd5ab475f0bf40c31f7568611e97
- 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
This section cites
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