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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 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES |
| Subchapter A. GENERAL PROVISIONS |
| § 322.001. APPLICATION OF CHAPTER |
| § 322.002. DEFINITIONS |
| Subchapter B. ASSESSMENT AND COMPUTATION OF TAXES |
| § 322.101. SALES TAX |
| § 322.102. USE TAX |
| § 322.103. COMPUTATION OF SALES TAXES |
| § 322.104. COMPUTATION OF USE TAX |
| § 322.105. USE TAX: WHERE USE OCCURS |
| § 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS |
| § 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE |
| § 322.109. TELECOMMUNICATIONS EXEMPTION |
| § 322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES |
| Subchapter C. ADMINISTRATION OF TAXES |
| § 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES |
| § 322.202. COMPTROLLER'S REPORTING DUTIES |
| § 322.2022. TAX INFORMATION |
| § 322.203. COMPTROLLER'S RULES |
| § 322.204. DELINQUENT TAXES: LIMITATIONS |
| § 322.205. SEIZURE AND SALE OF PROPERTY |
| § 322.206. SUITS FOR TAX COLLECTION |
| § 322.207. DISAPPROVAL OF SUIT |
| § 322.208. JUDGMENTS IN SUIT |
| Subchapter D. REVENUE DEPOSIT, DISTRIBUTION, AND USE |
| § 322.301. COLLECTIONS HELD BY COMPTROLLER |
| § 322.302. DISTRIBUTION OF TRUST FUNDS |
| § 322.303. STATE'S SHARE |
| § 322.304. AMOUNTS RETAINED IN TRUST ACCOUNT |
| § 322.305. INTEREST ON TRUST ACCOUNTS |
| § 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES |