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2025 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes
- Section 321.301. Comptroller to Collect and Administer Taxes
- Section 321.302. Comptroller's Reporting Duties
- Section 321.3022. Tax Information
- Section 321.3025. Disposition of Amount Erroneously Collected
- Section 321.303. Sales Tax Permits and Exemption and Resale Certificates
- Section 321.304. Discounts for Prepayment and Tax Collection
- Section 321.305. Penalties
- Section 321.306. Comptroller's Rules
- Section 321.307. Delinquent Taxes: Limitations
- Section 321.308. Seizure and Sale of Property
- Section 321.309. Suit for Tax Collection
- Section 321.310. Disapproval of Municipal Suit
- Section 321.311. Judgments in Municipal Suit
- Section 321.312. Retention of Certain Municipal Sales Taxes
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