Sec. 223A.006. 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 223A.004.
Added by Acts 2013, 83rd Leg., R.S., Ch. 569 (S.B. 734), Sec. 1, eff. June 14, 2013.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 223A - Captive Insurance Premium Tax
Section 223A.002. Applicability of Chapter
Section 223A.003. Tax Imposed; Rate
Section 223A.004. Tax Due Dates
Section 223A.006. Change in Due Dates