Tax Code › Title 3 › Chapter 321 › Subchapter D

Texas Tax Code § 321.301

Comptroller to Collect and Administer Taxes

Municipal Sales and Use Tax Act · Administration of Taxes

The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.