Texas Statutes
Subtitle B - County Finances
Chapter 112 - County Financial Accounting

Subchapter A. General Provisions

Section 112.001. Accounting System in County With County Auditor and Population of Less Than 190,000 - Sec. 112.001. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND...

Section 112.002. Accounting System in County With County Auditor and Population of 190,000 or More - Sec. 112.002. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND...

Section 112.003. Comptroller's Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts - Sec. 112.003. COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND DETERMINE MANNER...

Section 112.004. Accounts Kept for Officers by County Clerk - Sec. 112.004. ACCOUNTS KEPT FOR OFFICERS BY COUNTY CLERK. (a)...

Section 112.005. Accounts Kept for Officers by County Auditor - Sec. 112.005. ACCOUNTS KEPT FOR OFFICERS BY COUNTY AUDITOR. (a)...

Section 112.006. General Oversight Authority of County Auditor - Sec. 112.006. GENERAL OVERSIGHT AUTHORITY OF COUNTY AUDITOR. (a) The...

Section 112.007. County Auditor's Records of County Financial Transactions - Sec. 112.007. COUNTY AUDITOR'S RECORDS OF COUNTY FINANCIAL TRANSACTIONS. The...

Section 112.009. County Auditor Performing Duties Instead of County Clerk - Sec. 112.009. COUNTY AUDITOR PERFORMING DUTIES INSTEAD OF COUNTY CLERK....

Section 112.010. County Fiscal Year - Sec. 112.010. COUNTY FISCAL YEAR. (a) The county fiscal year...

Subchapter B. Tax Accounts and Records

Section 112.031. Account for Tax Assessor-Collector - Sec. 112.031. ACCOUNT FOR TAX ASSESSOR-COLLECTOR. In keeping an account...

Section 112.032. Receipt for Tax Rolls; Credits - Sec. 112.032. RECEIPT FOR TAX ROLLS; CREDITS. (a) When the...

Section 112.033. Indigent and Delinquent Tax Lists - Sec. 112.033. INDIGENT AND DELINQUENT TAX LISTS. (a) The tax...

Section 112.034. Delivery of Tax Rolls to Successor - Sec. 112.034. DELIVERY OF TAX ROLLS TO SUCCESSOR. (a) On...

Section 112.035. Occupation Tax Records - Sec. 112.035. OCCUPATION TAX RECORDS. (a) The tax assessor-collector shall...

Subchapter C. Other Specific Accounts

Section 112.051. Sheriff Account - Sec. 112.051. SHERIFF ACCOUNT. (a) Except as provided by Subsection...

Section 112.052. Justice of the Peace Account - Sec. 112.052. JUSTICE OF THE PEACE ACCOUNT. (a) Except as...

Section 112.053. Estray Account - Sec. 112.053. ESTRAY ACCOUNT. (a) If a notice of an...

Section 112.054. County Treasurer Account - Sec. 112.054. COUNTY TREASURER ACCOUNT. (a) The county clerk shall...