Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in a territory added to a municipality a retailer erroneously collects an amount as a tax imposed under this chapter before the date the taxes imposed under this chapter by the municipality take effect in the added territory under Section 321.102, the amount collected is treated as if it were revenue from the taxes imposed by the municipality under this chapter, and the comptroller shall collect and administer the amount in the same manner as tax revenue.
(b) This section does not affect the right of a person who paid an amount erroneously collected by a retailer to claim a refund or the authority of the comptroller to make a refund of that amount.
Added by Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989.
Section: Previous 321.208 321.209 321.2091 321.210 321.301 321.302 321.3022 321.3025 321.303 321.304 321.305 321.306 321.307 321.308 321.309 NextLast modified: September 28, 2016