Tex. Tax Code § 151.405
This is the official text of Tex. Tax Code § 151.405, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.405. OTHER DUE DATES SET BY COMPTROLLER.
Official statutory text
(a) The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period other than a monthly period if necessary to ensure the payment or to facilitate the collection of the taxes due.
(b) A requirement under Subsection (a) of this section may by rule be made generally applicable to retailers providing amusement services at locations other than the regular business establishment of the retailer or to retailers who provide amusement services and who have no regular business establishment in this state.
(b) A requirement under Subsection (a) of this section may by rule be made generally applicable to retailers providing amusement services at locations other than the regular business establishment of the retailer or to retailers who provide amusement services and who have no regular business establishment in this state.
Status: in_force · Read it on the official government site
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