Texas Statutes
§ 323.304 — DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.
Texas § 323.304
JurisdictionTexas
Code TXTax Code
This text of Texas § 323.304 (DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 323.304 (2026).
Text
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.
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
15
§ 323.001
SHORT TITLE.§ 323.002
DEFINITIONS.§ 323.003
OTHER PORTIONS OF TAX APPLICABLE.§ 323.101
TAX AUTHORIZED.§ 323.103
SALES TAX.§ 323.104
USE TAX.§ 323.105
CRIME CONTROL DISTRICT TAX.§ 323.201
COMPUTATION OF SALES TAXES.§ 323.203
CONSUMMATION OF SALE.§ 323.204
COMPUTATION OF USE TAX.§ 323.205
USE TAX: COUNTY IN WHICH USE OCCURS.§ 323.207
STATE EXEMPTIONS APPLICABLE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 323.304, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/323.304.