Tex. Tax Code § 322.306 · Subchapter D. REVENUE DEPOSIT, DISTRIBUTION, AND USE
RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the taxing entity collects and that constitutes the entity's own tax. The taxing entity shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001.
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 ae7a90c59051748f8d2e06df5d6836ea0467b1983f3838a85c692aed890b5371
- 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.