Tex. Tax Code § 181.003
PAYMENT OF TAX
Texas · Texas Tax Code · Status: effective
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- Tex. Tax Code § 181.003, PAYMENT OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575659
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Full text
(a) The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office.
(b) The tax payment is due on the 25th day of each month, and the amount of the tax is computed on the amount of business done during the preceding month by the person on whom the tax is imposed.