Texas Tax Code 322.201 – Comptroller to Collect and Administer Taxes
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(a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.
(b) The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
Terms Used In Texas Tax Code 322.201
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04