Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.001 (2026)

Comptroller To Collect Taxes

✓ current as of May 2026
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Sec. 111.001. COMPTROLLER TO COLLECT TAXES. The comptroller shall collect the taxes imposed by this title except as otherwise provided by this title.

Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 15 cases (4 in the last 5 years), 1998–2025 · leading case: Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008).
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Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008). “TGS provided no evidence regarding its proposed method of determining location of use. On this record, we cannot fault the Comptroller for using the shipping or billing addresses of TGS’s customers to determine location of use.”
Sw. Royalties, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, 501 S.W.3d 95 (Tex. App. 2014). “1993))); see also Tex. Tax Code §§ 111.001~.002 (charging Comptroller with responsibility of collecting taxes and empowering Comptroller to adopt rules enforcing provisions of Tax Code).”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). “See Tex. Tax Code Ann. § 111.001 (West 1992).”
Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App. 1998). “See Tex. Tax Code Ann. § 111.001 et seq. (West 1992 & Supp.”
Glenn Hegar, Comptroller of Pub. Accounts v. Texas BLC, Inc. (Tex. App. 2020). “056; see also TEX. TAX CODE § 111.001 (“Comptroller to Collect Taxes”).”
Glenn Hegar, Comptroller of Pub. Accounts v. Texas BLC, Inc. (Tex. App. 2020). “056; TEX. TAX CODE § 111.001. The Comptroller “has broad discretion to adopt rules for its collection as long as those rules do not conflict with state or federal law.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Space City Mgmt., L.L.C. (Tex. App. 2021). “056 (citing TEX.TAX CODE ANN. § 111.001). 7 Ripeness Central to the resolution of this interlocutory appeal is whether a final decision as to SOB status has been issued by the Comptroller.”
State of Texas v. Alabama-Coushatta (E.D. Tex. 2021). “8 See TEX. TAX CODE § 111.001 et seq. (3.) The Interplay Between Texas Law and the Restoration Act The key provision of the Restoration Act at issue is Section 207, which governs gaming activities: (a) IN GENERAL.”
World Aircraft Servs., Inc. v. AETNA Life Ins. Co. (M.D. Fla. 2025). “As Defendant correctly points out, the office of the Comptroller was “created by the Texas Constitution[,] is a constitutional office, filled by election, with powers and duties [] elaborated on in Chapter 403 of the Texas Government Code as well as in the Texas Tax Code.”
The Geo Grp., Inc. & Geo Corr. & Det., LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas (Tex. 2025). “TEX. TAX CODE §§ 111.001, .002(a). Thus, when the Tax Code’s directives are not decisive, the Comptroller’s rules may provide further guidance so long as they are reasonable and consistent with state and federal law.”
Overhead Door Corp. of Texas v. John Sharp, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1998). · cites it 2× “See Tex. Tax Code Ann. § 111.001 (West 1992).”
TGS-NOPEC Geophysical Co.// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Co. (Tex. App. 2008). “See Tex. Tax Code Ann. §§ 111.001 (comptroller shall collect taxes), 171.”
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