Texas Tax Code - Section 160.003. Supervision
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Texas Laws > Tax Code > Texas Tax Code - Section 160.003. Supervision
§ 160.003. SUPERVISION. (a) The comptroller shall
supervise the collection of the taxes imposed by this chapter and
adopt rules for the determination of the taxable value of taxable
boats and motors and the administration of this chapter.
(b) The comptroller shall furnish a copy of the rules to
each tax assessor-collector, each agent of the department, and the
department. Each tax assessor-collector and each agent of the
department shall consistently apply the rules authorized by this
section.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 7.01, eff. Oct.
1, 1991. Amended by Acts 1993, 73rd Leg., ch. 718, § 6, eff.
Sept. 1, 1993.
Section: 159.202 159.203 159.205 159.206 159.301 160.001 160.002 160.003 160.021 160.022 160.023 160.024 160.0245 160.025 160.041
Last modified: August 11, 2007
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