Tax Code › Title 3 › Chapter 321 › Subchapter D

Texas Tax Code § 321.306

Comptroller's Rules

Municipal Sales and Use Tax Act · Administration of Taxes

The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter.

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.