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.