{"data":{"id":"us-tx/tex.-tax-code-151.425","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.425","heading":"FORFEITURE OF DISCOUNT OR REIMBURSEMENT.","body":"If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code.\nActs 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.425","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c45b04ff0a2bc4f5abb425605753704baadcb0a4e587f5585b8534a51cd8d3cb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.424","next":"us-tx/tex.-tax-code-151.426"},"notice":"GroundRules: Original legal text. Not legal advice."}