Texas Statutes
§ 322.201 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES.
Texas § 322.201
JurisdictionTexas
Code TXTax Code
This text of Texas § 322.201 (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. § 322.201 (2026).
Text
Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES.
(a)The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.
(b)The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323 , and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
15
§ 322.001
APPLICATION OF CHAPTER.§ 322.002
DEFINITIONS.§ 322.101
SALES TAX.§ 322.102
USE TAX.§ 322.103
COMPUTATION OF SALES TAXES.§ 322.104
COMPUTATION OF USE TAX.§ 322.105
USE TAX: WHERE USE OCCURS.§ 322.109
TELECOMMUNICATIONS EXEMPTION.§ 322.202
COMPTROLLER'S REPORTING DUTIES.§ 322.2022
TAX INFORMATION.§ 322.203
COMPTROLLER'S RULES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 322.201, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/322.201.