Texas Statutes
§ 322.306 — RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.
Texas § 322.306
JurisdictionTexas
Code TXTax Code
This text of Texas § 322.306 (RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES 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. § 322.306 (2026).
Text
Sec. 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES. A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the taxing entity collects and that constitutes the entity's own tax. The taxing entity shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001.
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 § 322.306, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/322.306.