Texas Tax Code 321.501 – Trust Account
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(a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the municipality from which the taxes were collected.
(b) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).
Terms Used In Texas Tax Code 321.501
- 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
(c) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).