Tex. Occ. Code § 2153.404

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 2153.404 - Collection

(a) The comptroller shall collect the tax.

(b) In collecting the tax, the comptroller may:

(1) collect the tax on a quarterly basis;

(2) establish procedures for quarterly collection of the tax; and

(3) establish dates on which the tax payment is due.

(c) An owner required to pay a tax under this section shall pay the tax to the comptroller by cashier's check or money order.

Tex. Occ. Code § 2153.404

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.