§ 322.301 Collections Held by Comptroller
§ 322.302 Distribution of Trust Funds
§ 322.303 State’s Share
§ 322.304 Amounts Retained in Trust Account
§ 322.305 Interest On Trust Accounts
§ 322.306 Retention of Certain Special Purpose District Sales Taxes
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Terms Used In Texas Tax Code Chapter 322 > Subchapter D - Revenue Deposit, Distribution, and Use

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • 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.
  • Year: means 12 consecutive months. See Texas Government Code 311.005