Tex. Tax Code § 321.304 · Subchapter D. ADMINISTRATION OF TAXES
DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 4b7256505c7d3757b4b3dd4f8f75d666ced7197cbe23ea2c727e185fdfdfb917
- 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
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