Sec. 203.053. WHEN TAX DUE  


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  • The tax imposed by this chapter for each quarter is due at the time that the report required by Section 203.052 of this code is required to be filed for the quarter. Payment shall be to the comptroller.

Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.122, eff. Sept. 1, 1997.