Texas § TX.321.3025 - DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED
Full text of Texas The Texas Constitution § TX.321.3025 — DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED, with citation guidance and answers to common questions.
§ TX.321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED
DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in a territory added to a municipality a retailer erroneously collects an amount as a tax imposed under this chapter before the date the taxes imposed under this chapter by the municipality take effect in the added territory under Section 321.102 , the amount collected is treated as if it were revenue from the taxes imposed by the municipality under this chapter, and the comptroller shall collect and administer the amount in the same manner as tax revenue. (b) This section does not affect the right of a person who paid an amount erroneously collected by a retailer to claim a refund or the authority of the comptroller to make a refund of that amount. Added by Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989.
Frequently Asked Questions About Texas § TX.321.3025
What does The Texas Constitution § TX.321.3025 cover?
Section TX.321.3025 ("DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.321.3025?
A common citation format is "The Texas Constitution § TX.321.3025" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.321.3025 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.