Tax Payment By Certain Corporations

Sec. 226.055. TAX PAYMENT BY CERTAIN CORPORATIONS. The amount of tax due and payable under this subchapter by a corporation that files a franchise tax report shall be reported directly to the comptroller and is due: (1) at the time the franchise tax report is due; or (2) on another date prescribed by the comptroller. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.