Sec. 142.0055. RULES. The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.
Structure Texas Statutes
Subtitle D - Compacts and Uniform Laws
Chapter 142 - Simplified Sales and Use Tax Administration Act
Section 142.003. Legislative Finding
Section 142.005. Authority to Enter Into Agreement
Section 142.006. Relationship to State Law
Section 142.007. Agreement Requirements
Section 142.008. Cooperating Sovereigns
Section 142.009. Limited Binding and Beneficial Effect