Tax Code › Title 3 › Chapter 321 › Subchapter D

Texas Tax Code § 321.304

Discounts for Prepayment and Tax Collection

Municipal Sales and Use Tax Act · Administration of Taxes

All discounts allowed a retailer under Chapter 151 for the collection and prepayment of the taxes under that chapter are allowed and applicable to the taxes collected under this chapter.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Sections that refer to this one

§ 322.108