Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING |
Sec. 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT
Latest version.
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If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code.
Acts 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982.