Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. 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.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 323.301. Comptroller to Collect and Administer Taxes
Section 323.302. Comptroller's Reporting Duties
Section 323.3022. Tax Information
Section 323.303. Sales Tax Permits and Exemption and Resale Certificates
Section 323.304. Discounts for Prepayment and Tax Collection
Section 323.306. Comptroller's Rules
Section 323.307. Delinquent Taxes: Limitations
Section 323.308. Seizure and Sale of Property
Section 323.309. Suit for Tax Collection
Section 323.310. Disapproval of County Suit