Texas Statutes
§ 181.003 — PAYMENT OF TAX.
Texas § 181.003
JurisdictionTexas
Code TXTax Code
This text of Texas § 181.003 (PAYMENT OF TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 181.003 (2026).
Text
Sec. 181.003. PAYMENT OF 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.
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Legislative History
Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
14
§ 181.001
TAX IMPOSED.§ 181.002
RATE OF TAX.§ 181.003
PAYMENT OF TAX.§ 181.004
EXEMPTION: INTERSTATE COMMERCE.§ 181.051
REPORT.§ 181.052
RECORDS.§ 181.101
INTEREST ON DELINQUENT TAXES.§ 181.102
TAX LIEN.§ 181.104
PENALTY.§ 181.105
CRIMINAL PENALTY.§ 181.201
OCCUPATION TAX.§ 181.202
ALLOCATION OF TAX REVENUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 181.003, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/181.003.