Tax Code §323.301

In force on Nov 10, 2015 · this text took effect Sep 01, 1987 · same as today's text

COMPTROLLER TO COLLECT AND ADMINISTER TAXES

The comptroller shall administer, collect, and enforce any tax imposed by a county under this chapter. The tax imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.

History: Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Sep 01, 1987 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

KP-0084 (Nov 10, 2015): Questions related to an emergency services district's sales and use tax election that failed to exclude territory where the sales tax was already capped at two percent

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.