Tex. Tax Code § 181.003 · Subchapter A. TAX
PAYMENT OF TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office.
(b) The tax payment is due on the 25th day of each month, and the amount of the tax is computed on the amount of business done during the preceding month by the person on whom the tax is imposed.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.181.htm
- Text hash
- sha256 0c8b0a6723dcc92160d73ad676afeecf262c993174dcbd1e45a9ca45bfa37681
- 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.