{"data":{"id":"us-tx/tex.-tax-code-321.304","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.304","heading":"DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.","body":"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.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.304","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6c6bc63cc0388c3a3abdd303a7b375f654434af27bedf6c438b3a39c945d0533","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.303","next":"us-tx/tex.-tax-code-321.305"},"notice":"GroundRules: Original legal text. Not legal advice."}