Texas Statutes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes

Section 321.301. Comptroller to Collect and Administer Taxes - Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 321.302. Comptroller's Reporting Duties - Sec. 321.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 321.3022. Tax Information - Sec. 321.3022. TAX INFORMATION. (a) In this section, "other local...

Section 321.3025. Disposition of Amount Erroneously Collected - Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in...

Section 321.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 321.304. Discounts for Prepayment and Tax Collection - Sec. 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 321.305. Penalties - Sec. 321.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 321.306. Comptroller's Rules - Sec. 321.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 321.307. Delinquent Taxes: Limitations - Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 321.308. Seizure and Sale of Property - Sec. 321.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 321.309. Suit for Tax Collection - Sec. 321.309. SUIT FOR TAX COLLECTION. (a) A municipality acting...

Section 321.310. Disapproval of Municipal Suit - Sec. 321.310. DISAPPROVAL OF MUNICIPAL SUIT. (a) The comptroller or...

Section 321.311. Judgments in Municipal Suit - Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in...

Section 321.312. Retention of Certain Municipal Sales Taxes - Sec. 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES. A municipality...