(a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The tax assessor-collector of each county shall:
(1) issue a receipt to the person paying a tax imposed by this chapter; and
(2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.

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Terms Used In Texas Tax Code 152.064

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005