Texas Statutes
§ 323.312 — RETENTION OF CERTAIN COUNTY SALES TAXES.
Texas § 323.312
JurisdictionTexas
Code TXTax Code
This text of Texas § 323.312 (RETENTION OF CERTAIN COUNTY 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. § 323.312 (2026).
Text
Sec. 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES. A county 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 county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.
SUBCHAPTER E. TAX ELECTION PROCEDURES
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Legislative History
Added by Acts 2001, 77th Leg., ch. 1263, Sec. 77, eff. Oct. 1, 2001.
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 § 323.312, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/323.312.