| (a) Each county tax assessor-collector shall collect
the voluntary assessment required by the Transportation Code, §502.404.
(b) Each county tax assessor-collector shall provide
notice of the refund procedures defined in §28.63 of this chapter
(relating to Refunding of Assessment) to persons paying an assessment
at the time of payment.
(c) The assessments collected shall be remitted by
each county tax assessor-collector to the comptroller, by way of the
Authority, on a monthly basis due on or before the 15th of the following
month.
(d) The assessments collected shall be remitted by
check made payable to the "Texas Agricultural Finance Authority".
The remittance shall be mailed to the Authority at the post office
box designated on the Remittance Advice form, and shall be deemed
paid when deposited by the comptroller in the Texas agricultural fund.
(e) The assessments shall be sent with two completed
forms provided by the Authority: the Remittance Advice form; and the
Detailed Report of Collections form.
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