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.