1. (a) The comptroller shall collect the tax.

2. (b) In collecting the tax, the comptroller may:

   1. (1) collect the tax on a quarterly basis;
   2. (2) establish procedures for quarterly collection of the tax; and
   3. (3) establish dates on which the tax payment is due.
3. (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.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.