Tex. Tax Code § 321.304

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 321.304 - Discounts for Prepayment and Tax Collection

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.

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