Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle C. LOCAL SALES AND USE TAXES |
Chapter 323. COUNTY SALES AND USE TAX ACT |
Subchapter D. ADMINISTRATION OF TAXES |
Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION
Latest version.
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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.