Tex. Tax Code § 160.044
This is the official text of Tex. Tax Code § 160.044, part of Texas’s Tax Code — governs state and local taxation.
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§ 160.044. TAX RECEIPTS.
Official statutory text
(a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1) issue the original receipt to the person paying the tax; and
(2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
(b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1) issue the original receipt to the person paying the tax; and
(2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
Status: in_force · Read it on the official government site
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