Collections Held By Comptroller

Tex. Tax Code § 322.301, under Sales and Use Taxes For Special Purpose Taxing Authorities.

Tex. Tax Code § 322.301

Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.