§ 321.301 Comptroller to Collect and Administer Taxes
§ 321.302 Comptroller’s Reporting Duties
§ 321.3022 Tax Information
§ 321.3025 Disposition of Amount Erroneously Collected
§ 321.303 Sales Tax Permits and Exemption and Resale Certificates
§ 321.304 Discounts for Prepayment and Tax Collection
§ 321.305 Penalties
§ 321.306 Comptroller’s Rules
§ 321.307 Delinquent Taxes: Limitations
§ 321.308 Seizure and Sale of Property
§ 321.309 Suit for Tax Collection
§ 321.310 Disapproval of Municipal Suit
§ 321.311 Judgments in Municipal Suit
§ 321.312 Retention of Certain Municipal Sales Taxes
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Terms Used In Texas Tax Code Chapter 321 > Subchapter D - Administration of Taxes

  • Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: means real and personal property. See Texas Government Code 311.005
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005