Texas Tax Code § 321.304 Discounts For Prepayment And Tax Collection

Sec. 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.

Section: Previous  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  321.310  321.311  Next

Last modified: September 28, 2016