Texas Statutes
§ 322.301 — COLLECTIONS HELD BY COMPTROLLER.
Texas § 322.301
JurisdictionTexas
Code TXTax Code
This text of Texas § 322.301 (COLLECTIONS HELD BY COMPTROLLER.) 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. § 322.301 (2026).
Text
Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.
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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 § 322.301, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/322.301.