1. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.

2. (b) The tax assessor-collector of each county shall:

   1. (1) issue a receipt to the person paying a tax imposed by this chapter; and
   2. (2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983;

Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.