Texas § HS.161.457 - COLLECTION OF TAXES
Full text of Texas The Texas Constitution § HS.161.457 — COLLECTION OF TAXES, with citation guidance and answers to common questions.
§ HS.161.457. COLLECTION OF TAXES
COLLECTION OF TAXES. A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state. Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § HS.161.457
What does The Texas Constitution § HS.161.457 cover?
Section HS.161.457 ("COLLECTION OF TAXES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § HS.161.457?
A common citation format is "The Texas Constitution § HS.161.457" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § HS.161.457 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.