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

✓ current as of May 2026
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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. 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 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, Attorney Gen. Kenneth Paxton (In His Off. Capacity), Acting Texas Comptroller of Pub. Accounts Kelly Hancock (In His Off. Capacity), & the Off. of the Texas Comptroller of Pub. Accounts (Tex. App. 2025). · cites it 2× “49 Tex. Tax Code §§ 321.502 ................”
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). “3 x Page Tex. Tax Code § 321.502 . . . . . . . . .”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). “See Tex. Tax Code Ann. § 321.502 (comptroller to send "the municipality's share of the taxes").”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). “See Tex. Tax Code Ann. § 321.502 (comptroller to send “the municipality’s share of the taxes”).”
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