A taxable entity on which a tax is imposed by this chapter shall pay the tax to the comptroller.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 171 › Subchapter D
Texas Tax Code § 171.154
Payment to Comptroller
Franchise Tax · Payment of Tax
Legislative history
Acts 1981, 67th Leg., p. 1700, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 6, eff. January 1, 2008.