Texas Tax Code 181.003 – Payment of Tax
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(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.
Terms Used In Texas Tax Code 181.003
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Month: means a calendar month. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005