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.