Sec. 260.004. MAINTENANCE TAX DUE DATES; RULES

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(a) The corporation shall pay the maintenance tax annually or semiannually.
(b) The comptroller may require semiannual payments only from a corporation whose maintenance tax liability under this chapter for the previous tax year was at least $2,000.
(c) The comptroller may adopt reasonable rules to implement semiannual payments that the comptroller considers advisable.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

                    
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