Sec. 226.055. TAX PAYMENT BY CERTAIN CORPORATIONS. The amount of tax due and payable under this subchapter by a corporation that files a franchise tax report shall be reported directly to the comptroller and is due:
(1) at the time the franchise tax report is due; or
(2) on another date prescribed by the comptroller.
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 226 - Unauthorized and Independently Procured Insurance Premium Tax
Subchapter B. Independently Procured Insurance Premium Tax
Section 226.052. Applicability of Subchapter
Section 226.053. Tax Imposed; Rate
Section 226.054. Tax Payment by Certain Insureds
Section 226.055. Tax Payment by Certain Corporations