Texas Tax Code 160.044 – Tax Receipts
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(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 department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1) issue the original receipt to the person paying the tax; and
(2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
Terms Used In Texas Tax Code 160.044
- 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