Tex. Tax Code § 323.312
This is the official text of Tex. Tax Code § 323.312, part of Texas’s Tax Code — governs state and local taxation.
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§ 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES.
Official statutory text
A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.
Status: in_force · Read it on the official government site
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