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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 323. COUNTY SALES AND USE TAX ACT |
| Subchapter A. GENERAL PROVISIONS |
| § 323.001. SHORT TITLE |
| § 323.002. DEFINITIONS |
| § 323.003. OTHER PORTIONS OF TAX APPLICABLE |
| Subchapter B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES |
| § 323.101. TAX AUTHORIZED |
| § 323.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL |
| § 323.103. SALES TAX |
| § 323.104. USE TAX |
| § 323.105. CRIME CONTROL DISTRICT TAX |
| Subchapter C. COMPUTATION OF TAXES |
| § 323.201. COMPUTATION OF SALES TAXES |
| § 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT |
| § 323.203. CONSUMMATION OF SALE |
| § 323.204. COMPUTATION OF USE TAX |
| § 323.205. USE TAX: COUNTY IN WHICH USE OCCURS |
| § 323.206. COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS |
| § 323.207. STATE EXEMPTIONS APPLICABLE |
| § 323.208. TELECOMMUNICATIONS EXEMPTION |
| § 323.209. TRANSITION EXEMPTION |
| Subchapter D. ADMINISTRATION OF TAXES |
| § 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES |
| § 323.302. COMPTROLLER'S REPORTING DUTIES |
| § 323.3022. TAX INFORMATION |
| § 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES |
| § 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION |
| § 323.305. PENALTIES |
| § 323.306. COMPTROLLER'S RULES |
| § 323.307. DELINQUENT TAXES: LIMITATIONS |
| § 323.308. SEIZURE AND SALE OF PROPERTY |
| § 323.309. SUIT FOR TAX COLLECTION |
| § 323.310. DISAPPROVAL OF COUNTY SUIT |
| § 323.311. JUDGMENTS IN COUNTY SUIT |
| § 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES |
| Subchapter E. TAX ELECTION PROCEDURES |
| § 323.401. CALLING OF ELECTION |
| § 323.402. DEADLINES AFTER PETITION |
| § 323.403. TIME OF ELECTION |
| § 323.404. BALLOT WORDING |
| § 323.405. OFFICIAL RESULTS OF ELECTION |
| § 323.406. FREQUENCY OF ELECTION |
| § 323.407. ELECTION CONTEST: NOTICE |
| § 323.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE |
| Subchapter F. REVENUE DEPOSIT, DISTRIBUTION, AND USE |
| § 323.501. TRUST ACCOUNT |
| § 323.502. DISTRIBUTION OF TRUST FUNDS |
| § 323.503. STATE'S SHARE |
| § 323.504. AMOUNTS RETAINED IN TRUST ACCOUNT |
| § 323.5041. INTEREST ON TAX REVENUE |
| § 323.505. USE OF TAX REVENUE |
| § 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX REVENUE |