Tex. Occ. Code § 2153.404 · Subchapter I. STATE OCCUPATION TAX
COLLECTION.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
- Text hash
- sha256 40c3457a8ec3b0461986108c7bbccf08d2dc8d42ab8448ed5a7c94fad8b20973
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.