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 § 321.502 (2026)

Distribution Of Trust Funds

✓ laws through the 89th Legislature (2025)
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Sec. 321.502. DISTRIBUTION OF TRUST FUNDS. At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the municipal treasurer or to the person who performs the office of the municipal treasurer payable to the municipality the municipality's share of the taxes collected by the comptroller under this chapter.

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

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2009–2025 · leading case: Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 2010). · cites it 2× “See Tex. Tax Code Ann. § 321.502 (comptroller to send "the municipality's share of the taxes").”
2020 Long Tail Trail Investments, LLC v. State of Texas, No. 15-25-00086-CV (Tex. App.—15th Dist. Nov. 14, 2025). · cites it 2× “49 Tex. Tax Code §§ 321.502 ................”
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Sept. 26, 2025). “3 x Page Tex. Tax Code § 321.502 . . . . . . . . .”
Susan Combs v. City of Webster, No. 03-08-00291-CV, 2009 Tex. App. LEXIS 7746 (Tex. App.—Austin Oct. 2, 2009). “See Tex. Tax Code Ann. § 321.502 (comptroller to send "the municipality's share of the taxes").”
Susan Combs v. City of Webster, No. 03-08-00291-CV (Tex. App.—Austin Oct. 2, 2009). “See Tex. Tax Code Ann. § 321.502 (comptroller to send “the municipality’s share of the taxes”).”
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