Texas Statutes
§ 323.301 — COMPTROLLER TO COLLECT AND ADMINISTER TAXES.
Texas § 323.301
JurisdictionTexas
Code TXTax Code
This text of Texas § 323.301 (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. § 323.301 (2026).
Text
Sec. 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller shall administer, collect, and enforce any tax imposed by a county under this chapter. The tax 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
Untitled Texas Attorney General Opinion
(Texas Attorney General Reports, 2016)
Untitled Texas Attorney General Opinion: KP-0461
(Texas Attorney General Reports, 2024)
Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
15
§ 323.001
SHORT TITLE.§ 323.002
DEFINITIONS.§ 323.003
OTHER PORTIONS OF TAX APPLICABLE.§ 323.101
TAX AUTHORIZED.§ 323.103
SALES TAX.§ 323.104
USE TAX.§ 323.105
CRIME CONTROL DISTRICT TAX.§ 323.201
COMPUTATION OF SALES TAXES.§ 323.203
CONSUMMATION OF SALE.§ 323.204
COMPUTATION OF USE TAX.§ 323.205
USE TAX: COUNTY IN WHICH USE OCCURS.§ 323.207
STATE EXEMPTIONS APPLICABLE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 323.301, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/323.301.