Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle C. LOCAL SALES AND USE TAXES |
Chapter 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES |
Subchapter D. REVENUE DEPOSIT, DISTRIBUTION, AND USE |
Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER
Latest version.
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The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.