Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity. (b) The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323 , and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
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