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