Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE C. LOCAL SALES AND USE TAXES · CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
Texas Codes

Tex. Tax Code § 321.306 (2026)

Comptroller's Rules

✓ laws through the 89th Legislature (2025)
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Sec. 321.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2025–2025 · leading case: City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Nov. 26, 2025).
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City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Nov. 26, 2025). · cites it 3× “26 TEX. TAX CODE § 321.002(a)(3)(A) . . . .”
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Nov. 26, 2025). · cites it 2× “Tex. Tax Code § 321.306 (allowing Comptroller to adopt rules for administration, collection, reporting, and enforcement of Tax Code).”
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Sept. 26, 2025). “Tex. Tax Code §§ 321.306, 322.203, 323.306.”
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