Tax Code § 323.504
The comptroller may keep up to 5% of a county’s tax remittance in a suspense account, may use those retained funds to refund overpayments and redeem dishonored checks or drafts, and must send the rest back to the county and close the account within one year after a county tax is abolished.
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- United States — Texas
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- en
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county suspense accounts refunds tax collection
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Tax Code § 323.504
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