Sec. 2153.404.  COLLECTION.  (a)  The comptroller shall collect the tax.
(b)  In collecting the tax, the comptroller may:
(1)  collect the tax on a quarterly basis;
(2)  establish procedures for quarterly collection of the tax;  and
(3)  establish dates on which the tax payment is due.
(c)  An owner required to pay a tax under this section shall pay the tax to the comptroller by cashier's check or money order.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.