Tex. Tax Code § 151.4261 · Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 8dc7444973eae2c7f8e1092952120979b9caf510686988e7aa1f72bd34124fbf
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.