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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle C. LOCAL SALES AND USE TAXES |
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Chapter 321. MUNICIPAL SALES AND USE TAX ACT |
| Subchapter A. GENERAL PROVISIONS |
| § 321.001. SHORT TITLE |
| § 321.002. DEFINITIONS |
| § 321.003. OTHER PORTIONS OF TAX APPLICABLE |
| § 321.004. REFERENCES TO SALES OR USE TAX |
| Subchapter B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES |
| § 321.101. TAX AUTHORIZED |
| § 321.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE |
| § 321.1025. ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES |
| § 321.103. SALES TAX |
| § 321.104. USE TAX |
| § 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS |
| § 321.105. RESIDENTIAL USE OF GAS AND ELECTRICITY |
| § 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY |
| § 321.106. FIRE CONTROL DISTRICT TAX |
| § 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES |
| § 321.108. MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX |
| Subchapter C. COMPUTATION OF TAXES |
| § 321.201. COMPUTATION OF SALES TAXES |
| § 321.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT |
| § 321.203. CONSUMMATION OF SALE |
| § 321.204. COMPUTATION OF USE TAX |
| § 321.205. USE TAX: MUNICIPALITY IN WHICH USE OCCURS |
| § 321.206. INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX |
| § 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS |
| § 321.208. STATE EXEMPTIONS APPLICABLE |
| § 321.209. TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX |
| § 321.2091. TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX |
| § 321.210. TELECOMMUNICATIONS EXEMPTION |
| Subchapter D. ADMINISTRATION OF TAXES |
| § 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES |
| § 321.302. COMPTROLLER'S REPORTING DUTIES |
| § 321.3022. TAX INFORMATION |
| § 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED |
| § 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES |
| § 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION |
| § 321.305. PENALTIES |
| § 321.306. COMPTROLLER'S RULES |
| § 321.307. DELINQUENT TAXES: LIMITATIONS |
| § 321.308. SEIZURE AND SALE OF PROPERTY |
| § 321.309. SUIT FOR TAX COLLECTION |
| § 321.310. DISAPPROVAL OF MUNICIPAL SUIT |
| § 321.311. JUDGMENTS IN MUNICIPAL SUIT |
| § 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES |
| Subchapter E. TAX ELECTION PROCEDURES |
| § 321.401. CALLING OF ELECTION |
| § 321.402. DEADLINES AFTER PETITION |
| § 321.403. TIME OF ELECTION |
| § 321.404. BALLOT WORDING |
| § 321.405. OFFICIAL RESULTS OF ELECTION |
| § 321.406. FREQUENCY OF ELECTION |
| § 321.407. ELECTION CONTEST: NOTICE |
| § 321.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE |
| § 321.409. COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS |
| Subchapter F. REVENUE DEPOSIT, DISTRIBUTION, AND USE |
| § 321.501. TRUST ACCOUNT |
| § 321.502. DISTRIBUTION OF TRUST FUNDS |
| § 321.503. STATE'S SHARE |
| § 321.504. AMOUNTS RETAINED IN TRUST ACCOUNT |
| § 321.505. INTEREST ON TRUST ACCOUNT |
| § 321.506. USE OF TAX REVENUE BY MUNICIPALITY |
| § 321.507. USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX |
| § 321.508. PLEDGE OF TAX REVENUE |
| § 321.509. TAX POWERS OF MUNICIPALITY NOT LIMITED |
| § 321.510. REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE |