Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.
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 D. Revenue Deposit, Distribution, and Use
Section 322.301. Collections Held by Comptroller
Section 322.302. Distribution of Trust Funds
Section 322.303. State's Share
Section 322.304. Amounts Retained in Trust Account
Section 322.305. Interest on Trust Accounts
Section 322.306. Retention of Certain Special Purpose District Sales Taxes