Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 181.003: PAYMENT OF TAX.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
CHAPTER 181. CEMENT PRODUCTION TAX
SUBCHAPTER A. TAX

(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.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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