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Texas Tax Code - Section 152.121. Tax Sent To Comptroller

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 152.121. Tax Sent To Comptroller

§ 152.121. TAX SENT TO COMPTROLLER.  (a) After crediting 
the amounts as provided by Section 152.123, a county tax 
assessor-collector shall send money collected from taxes and 
penalties imposed by this chapter to the comptroller as follows:
		(1)  on the 10th day of each month if during the last 
preceding state fiscal year less than $2 million of the taxes and 
penalties imposed by this chapter was collected by the office of the 
county tax assessor-collector;
		(2)  once each week if during the last preceding state 
fiscal year $2 million or more, but less than $10 million, of the 
taxes and penalties imposed by this chapter was collected by the 
office of the county tax assessor-collector;  or
		(3)  daily (as collected) if during the last preceding 
state fiscal year $10 million or more of the taxes and penalties 
imposed by this chapter was collected by the office of the county 
tax assessor-collector.
	(b)  Taxes on metal dealer plates collected by the Texas 
Department of Transportation shall be deposited by the department 
in the state treasury in the same manner as are other taxes 
collected under this chapter.
	(c)  If the amount of net collections under Chapter 502, 
Transportation Code, and this chapter is insufficient to cover the 
amount of those net collections authorized to be retained by a 
county as a percentage of the tax and penalties collected under this 
chapter, the comptroller shall on request of the county tax 
assessor-collector authorize the county to retain a portion of the 
tax and penalties collected under this chapter to cover the 
deficiency.

Acts 1981, 67th Leg., p. 1595, ch. 389, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1983, 68th Leg., p. 456, ch. 93, § 13, eff. Sept. 
1, 1983;  Acts 1983, 68th Leg., p. 1360, ch. 280, § 1, eff. Sept. 
1, 1983;  Acts 1991, 72nd Leg., 1st C.S., ch. 4, § 23.01, eff. 
Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 165, § 22(71), eff. 
Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 165, § 30.260, eff. 
Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1325, § 9.01, eff. 
Sept. 1, 2005.

Last modified: August 11, 2007