Page 15 - Texas Sales & Franchise Tax Handook
P. 15
Interest and Refunds
Interest Refunds
• Past-due taxes are charged interest beginning 61 Before filing for a refund, determine which of the
days after the due date. following applies to you.
• To calculate interest on past-due taxes, • I am the seller of the taxable item and I hold a
visit Interest Owed and Earned. Texas sales and use tax permit (permitted seller).
• I am the purchaser of the taxable item and I hold
a Texas sales and use tax permit (permitted
purchaser).
