Texas Tax Code 321.301 – Comptroller to Collect and Administer Taxes
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Terms Used In Texas Tax Code 321.301
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
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.