§ 323.301 Comptroller to Collect and Administer Taxes
§ 323.302 Comptroller’s Reporting Duties
§ 323.3022 Tax Information
§ 323.303 Sales Tax Permits and Exemption and Resale Certificates
§ 323.304 Discounts for Prepayment and Tax Collection
§ 323.305 Penalties
§ 323.306 Comptroller’s Rules
§ 323.307 Delinquent Taxes: Limitations
§ 323.308 Seizure and Sale of Property
§ 323.309 Suit for Tax Collection
§ 323.310 Disapproval of County Suit
§ 323.311 Judgments in County Suit
§ 323.312 Retention of Certain County Sales Taxes

Terms Used In Texas Tax Code Chapter 323 > Subchapter D - Administration of Taxes

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • 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