(a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The tax assessor-collector of each county shall:
(1) issue a receipt to the person paying a tax imposed by this chapter; and
(2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.
Official text of the Texas Tax Code as published by the Texas Legislative Council.