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Tex. Tax Code § 321.304

DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 321.304, DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575995
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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.