Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE C. LOCAL SALES AND USE TAXES · CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
Texas Codes

Tex. Tax Code § 322.302 (2026)

Distribution Of Trust Funds

✓ current as of May 2026
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Sec. 322.302. DISTRIBUTION OF TRUST FUNDS. At least quarterly during each state fiscal year and as often as feasible, the comptroller shall send to the person at each taxing entity who performs the function of entity treasurer, payable to the taxing entity, the entity'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. Amended by Acts 1989, 71st Leg., ch. 16, Sec. 5, eff. Aug. 31, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.270, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.68, eff. Oct. 1, 1999.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: 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).
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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). “49 Tex. Tax Code §§ 322.302 ................”
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