Tex. Tax Code § 321.3025 · Subchapter D. ADMINISTRATION OF TAXES
DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm
- Text hash
- sha256 b2f053a7c00244a38669a7bbadfeaff4841e9cb83ae3ce142f741036ab8b3491
- 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
This section cites
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