Texas Statutes

§ 161.457 — COLLECTION OF TAXES.

Texas § 161.457
JurisdictionTexas
Code HSHealth and Safety Code

This text of Texas § 161.457 (COLLECTION OF TAXES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Health and Safety Code Code Ann. § 161.457 (2026).

Text

Sec. 161.457. COLLECTION OF TAXES. A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state.

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Legislative History

Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.

Nearby Sections

15
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Bluebook (online)
Texas § 161.457, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/HS/161.457.