Texas § 352.1016 ELECTRONIC TAX ADMINISTRATION SYSTEM.

Texas Statutes

§ 352.1016 — ELECTRONIC TAX ADMINISTRATION SYSTEM.

Texas § 352.1016

Code TXTax Code

This text of Texas § 352.1016 (ELECTRONIC TAX ADMINISTRATION SYSTEM.) 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. § 352.1016 (2026).

Text

Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM.

(a)Notwithstanding any other provision of this chapter, a county may spend each year not more than the lesser of two percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the creation, maintenance, operation, and administration of an electronic tax administration system to administer the tax authorized by this chapter. A county may not use revenue the county is authorized to spend under this section to conduct an audit.

(b)A county may contract with a third party to assist in the creation, maintenance, operation, or administration of an electronic tax administration system.

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Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) Notwithstanding any other provision of this chapter, a county may spend each year not more than the lesser of two percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the creation, maintenance, operation, and administration of an electronic tax administration system to administer the tax authorized by this chapter. A county may not use revenue the county is authorized to spend under this section to conduct an audit.
(b) A county may contract with a third party to assist in the creation, maintenance, operation, or administration of an electronic tax administration system.