Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.4261: CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING

A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.

Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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