(a) Each county tax assessor-collector shall collect the voluntary assessment required by the Transportation Code, §502.404.
(b) Each county tax assessor-collector shall provide notice of the refund procedures defined in §28.63 of this chapter (relating to Refunding of Assessment) to persons paying an assessment at the time of payment.
(c) The assessments collected shall be remitted by each county tax assessor-collector to the comptroller, by way of the Authority, on a monthly basis due on or before the 15th of the following month.
(d) The assessments collected shall be remitted by check made payable to the "Texas Agricultural Finance Authority". The remittance shall be mailed to the Authority at the post office box designated on the Remittance Advice form, and shall be deemed paid when deposited by the comptroller in the Texas agricultural fund.
(e) The assessments shall be sent with two completed forms provided by the Authority: the Remittance Advice form; and the Detailed Report of Collections form.

Source Note: The provisions of this §28.62 adopted to be effective September 1, 2009, 34 TexReg 5902; amended to be effective July 12, 2021, 46 TexReg 4134