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Tex. Tax Code § 321.301

COMPTROLLER TO COLLECT AND ADMINISTER TAXES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 321.301, COMPTROLLER TO COLLECT AND ADMINISTER TAXES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575990
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The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.