Texas Tax Code 322.301 – Collections Held by Comptroller
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Terms Used In Texas Tax Code 322.301
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.