Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.
(b) The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities
Subchapter C. Administration of Taxes
Section 322.201. Comptroller to Collect and Administer Taxes
Section 322.202. Comptroller's Reporting Duties
Section 322.2022. Tax Information
Section 322.203. Comptroller's Rules
Section 322.204. Delinquent Taxes: Limitations
Section 322.205. Seizure and Sale of Property
Section 322.206. Suits for Tax Collection