Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (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.
Added by Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 321.301. Comptroller to Collect and Administer Taxes
Section 321.302. Comptroller's Reporting Duties
Section 321.3022. Tax Information
Section 321.3025. Disposition of Amount Erroneously Collected
Section 321.303. Sales Tax Permits and Exemption and Resale Certificates
Section 321.304. Discounts for Prepayment and Tax Collection
Section 321.306. Comptroller's Rules
Section 321.307. Delinquent Taxes: Limitations
Section 321.308. Seizure and Sale of Property
Section 321.309. Suit for Tax Collection
Section 321.310. Disapproval of Municipal Suit