Texas Tax Code

§ 321.304 — DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION

TX § 321.304Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. D. ADMINISTRATION OF TAXES

Statute text

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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.

Legislative history

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