Texas Tax Code § 151.4261 Credit Or Reimbursement In Return Transactions

Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS. A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.

Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.

Section: Previous  151.420  151.421  151.422  151.423  151.424  151.425  151.426  151.4261  151.427  151.428  151.429  151.4291  151.430  151.431  151.432  Next

Last modified: September 28, 2016