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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 |
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Subchapter F. REVENUE DEPOSIT, DISTRIBUTION, AND USE |
Sec. 323.501. TRUST ACCOUNT
Latest version.
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(a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the county from which the taxes were collected.
(b) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
(c) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
(d) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.126, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 285, Sec. 31(45), eff. Sept. 1, 2003.