Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities

Subchapter A. General Provisions

Section 322.001. Application of Chapter - Sec. 322.001. APPLICATION OF CHAPTER. (a) This chapter applies to...

Section 322.002. Definitions - Sec. 322.002. DEFINITIONS. In this chapter: (1) "Taxing entity" means...

Subchapter B. Assessment and Computation of Taxes

Section 322.101. Sales Tax - Sec. 322.101. SALES TAX. There is imposed in a taxing...

Section 322.102. Use Tax - Sec. 322.102. USE TAX. In a taxing entity, there is...

Section 322.103. Computation of Sales Taxes - Sec. 322.103. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 322.104. Computation of Use Tax - Sec. 322.104. COMPUTATION OF USE TAX. (a) In each taxing...

Section 322.105. Use Tax: Where Use Occurs - Sec. 322.105. USE TAX: WHERE USE OCCURS. (a) In determining...

Section 322.106. Tax Inapplicable When No State Tax; Exceptions - Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS. (a)...

Section 322.108. Certain Provisions of Municipal Sales and Use Tax Applicable - Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX...

Section 322.109. Telecommunications Exemption - Sec. 322.109. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 322.110. Transition Exemption in Certain Taxing Entities - Sec. 322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES. (a) The...

Subchapter C. Administration of Taxes

Section 322.201. Comptroller to Collect and Administer Taxes - Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a) The...

Section 322.202. Comptroller's Reporting Duties - Sec. 322.202. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall report...

Section 322.2022. Tax Information - Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise provided by...

Section 322.203. Comptroller's Rules - Sec. 322.203. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 322.204. Delinquent Taxes: Limitations - Sec. 322.204. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 322.205. Seizure and Sale of Property - Sec. 322.205. SEIZURE AND SALE OF PROPERTY. (a) If the...

Section 322.206. Suits for Tax Collection - Sec. 322.206. SUITS FOR TAX COLLECTION. (a) A taxing entity...

Section 322.207. Disapproval of Suit - Sec. 322.207. DISAPPROVAL OF SUIT. (a) The comptroller or the...

Section 322.208. Judgments in Suit - Sec. 322.208. JUDGMENTS IN SUIT. (a) A judgment in a...

Subchapter D. Revenue Deposit, Distribution, and Use

Section 322.301. Collections Held by Comptroller - Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit,...

Section 322.302. Distribution of Trust Funds - Sec. 322.302. DISTRIBUTION OF TRUST FUNDS. At least quarterly during...

Section 322.303. State's Share - Sec. 322.303. STATE'S SHARE. Before sending any money to a...

Section 322.304. Amounts Retained in Trust Account - Sec. 322.304. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 322.305. Interest on Trust Accounts - Sec. 322.305. INTEREST ON TRUST ACCOUNTS. Interest earned on all...

Section 322.306. Retention of Certain Special Purpose District Sales Taxes - Sec. 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES....