4 Tex. Admin. Code § 28.62

Current through Reg. 49, No. 45; November 8, 2024
Section 28.62 - Collection of Funds by County Tax Assessor-Collector and Remittance to Comptroller
(a) Each county tax assessor-collector shall collect the voluntary assessment required by the Transportation Code, § RSA 502.404.
(b) Each county tax assessor-collector shall provide notice of the refund procedures defined in § RSA 28.63 of this chapter (relating to Refunding of Assessment) to persons paying an assessment at the time of payment.
(c) The assessments collected shall be remitted by each county tax assessor-collector to the comptroller, by way of the Authority, on a monthly basis due on or before the 15th of the following month.
(d) The assessments collected shall be remitted by check made payable to the "Texas Agricultural Finance Authority". The remittance shall be mailed to the Authority at the post office box designated on the Remittance Advice form, and shall be deemed paid when deposited by the comptroller in the Texas agricultural fund.
(e) The assessments shall be sent with two completed forms provided by the Authority: the Remittance Advice form; and the Detailed Report of Collections form.

4 Tex. Admin. Code § 28.62

The provisions of this §28.62 adopted to be effective September 1, 2009, 34 TexReg 5902; Amended by Texas Register, Volume 46, Number 28, July 9, 2021, TexReg 4136, eff. 7/12/2021