Sec. 160.044. TAX RECEIPTS. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall: (1) issue the original receipt to the person paying the tax; and (2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
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