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2025 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter D. Administration of Taxes
- Section 323.301. Comptroller to Collect and Administer Taxes
- Section 323.302. Comptroller's Reporting Duties
- Section 323.3022. Tax Information
- Section 323.303. Sales Tax Permits and Exemption and Resale Certificates
- Section 323.304. Discounts for Prepayment and Tax Collection
- Section 323.305. Penalties
- Section 323.306. Comptroller's Rules
- Section 323.307. Delinquent Taxes: Limitations
- Section 323.308. Seizure and Sale of Property
- Section 323.309. Suit for Tax Collection
- Section 323.310. Disapproval of County Suit
- Section 323.311. Judgments in County Suit
- Section 323.312. Retention of Certain County Sales Taxes
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