Texas Tax Code Chapter 323 > Subchapter B – Imposition of Sales and Use Taxes by Counties
Current as of: 2024 | Check for updates
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Other versions
| § 323.101 | Tax Authorized |
| § 323.102 | Effective Dates: New Tax, Tax Repeal |
| § 323.103 | Sales Tax |
| § 323.104 | Use Tax |
| § 323.105 | Crime Control District Tax |
Terms Used In Texas Tax Code Chapter 323 > Subchapter B - Imposition of Sales and Use Taxes by Counties
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Property: means real and personal property. See Texas Government Code 311.005