(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.
Official text of the Texas Occupations Code as published by the Texas Legislative Council.