Texas Statutes

§ 321.301 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES.

Texas § 321.301

JurisdictionTexas

Code TXTax Code

This text of Texas § 321.301 (COMPTROLLER TO COLLECT AND ADMINISTER 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. Tax Code Code Ann. § 321.301 (2026).

Text

Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.

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Related

Williams v. Dallas Area Rapid Transit

242 F.3d 315 (Fifth Circuit, 2001)

49 case citations

Combs v. City of Webster

311 S.W.3d 85 (Court of Appeals of Texas, 2010)

45 case citations

Susan Combs, in Her Official Capacity as Comptroller of Public Accounts for the State of Texas v. City of Webster, Webster Economic Development Corporation, City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton County Transportation Authority

(Court of Appeals of Texas, 2009)

City of League City, Texas v. Jimmy Changas Inc.

(Court of Appeals of Texas, 2021)

Legislative History

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

Nearby Sections

15

§ 321.001

§ 321.002

§ 321.003

OTHER PORTIONS OF TAX APPLICABLE.

§ 321.004

REFERENCES TO SALES OR USE TAX.

§ 321.101

TAX AUTHORIZED.

§ 321.102

EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE.

§ 321.1025

ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES.

§ 321.103

§ 321.104

§ 321.1045

IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS.

§ 321.105

RESIDENTIAL USE OF GAS AND ELECTRICITY.

§ 321.1055

IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.

§ 321.106

FIRE CONTROL DISTRICT TAX.

§ 321.107

ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES.

§ 321.108

MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX.

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Bluebook (online)

Texas § 321.301, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/321.301.