Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement for the cost of collecting the taxes imposed by this chapter. The comptroller shall provide a card with each form distributed for the collection of taxes under this chapter. The card may be inserted by the taxpayer with the tax payment to provide for contribution of all or part of the reimbursement provided by this section for use as grants under Subchapter M, Chapter 56, Education Code. If the taxpayer chooses to contribute the reimbursement for the grants, the taxpayer shall include the amount of the reimbursement contribution with the tax payment. The comptroller shall transfer money contributed under this section for grants under Subchapter M, Chapter 56, Education Code, to the appropriate fund.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 4, eff. Oct. 1, 1983; Acts 1985, 69th Leg., ch. 708, Sec. 18, eff. Aug. 26, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 32; Acts 1999, 76th Leg., ch. 1590, Sec. 4, eff. June 19, 1999.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter I. Reports, Payments, and Methods of Reporting
Section 151.401. Tax Due Dates
Section 151.402. Tax Report Dates
Section 151.403. Who Must File a Report
Section 151.405. Other Due Dates Set by Comptroller
Section 151.406. Contents and Form of Report
Section 151.407. Special Use Tax Reports
Section 151.408. Accounting Basis for Reports
Section 151.409. Reports and Payments: Where Made
Section 151.410. Method of Reporting Sales Tax: General Rule
Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount
Section 151.412. Optional Method of Reporting: Percentage of Sales
Section 151.413. Optional Method of Reporting: Small Grocers
Section 151.414. "Retail Grocer" Defined
Section 151.416. Commingled Receipts and Tax
Section 151.417. Direct Payment of Tax by Purchaser
Section 151.4171. Optional Reporting Method: Percentage-Based
Section 151.418. Issuance of Direct Payment Permit
Section 151.419. Application for Direct Payment Permits: Qualifications
Section 151.420. Revocation of Direct Payment Permit
Section 151.421. Voluntary Relinquishment of Direct Payment Permit
Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder
Section 151.423. Reimbursement to Taxpayer for Tax Collections
Section 151.424. Discount for Prepayments
Section 151.425. Forfeiture of Discount or Reimbursement
Section 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions
Section 151.4261. Credit or Reimbursement in Return Transactions
Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale
Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed
Section 151.429. Tax Refunds for Enterprise Projects
Section 151.4291. Tax Refunds for Defense Readjustment Projects
Section 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices
Section 151.430. Determination of Overpaid Amounts
Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers
Section 151.431. Sales and Use Tax Refund for Job Retention
Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service