Texas Occupations Code 2153.404 – Collection
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(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.
Terms Used In Texas Occupations Code 2153.404
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
(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.