Collection

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