Texas Statutes (Last Updated: January 4, 2014) |
OCCUPATIONS CODE |
Title 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT |
Subtitle D. OTHER AMUSEMENTS AND ENTERTAINMENT |
Chapter 2153. COIN-OPERATED MACHINES |
Subchapter I. STATE OCCUPATION TAX |
Sec. 2153.404. COLLECTION
Latest version.
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(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.