Tex. Tax Code § 323.312 · Subchapter D. ADMINISTRATION OF TAXES
RETENTION OF CERTAIN COUNTY SALES TAXES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A county 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 county collects and that constitutes the county's own tax. The county 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. 77, 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.323.htm
- Text hash
- sha256 6cfe6156000718302366434dbc31246e85bc231dc131244f68c17f873ada4010
- 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.