Sec. 221.005. CHANGE IN DUE DATES. (a) The comptroller by rule may change the dates for reporting and paying taxes under this chapter to improve operating efficiencies within the agency.
(b) A change by the comptroller in a reporting or payment date must retain the system of semiannual prepayments prescribed by Section 221.003.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 221 - Property and Casualty Insurance Premium Tax
Section 221.001. Applicability of Chapter
Section 221.002. Tax Imposed; Rate
Section 221.003. Tax Due Dates
Section 221.005. Change in Due Dates