Section 221.005 - Change in Due Dates(a) The comptroller by rule may change the dates for reporting and paying taxes under this chapter to improve operating efficiencies within the agency.(b) A change by the comptroller in a reporting or payment date must retain the system of semiannual prepayments prescribed by Section 221.003.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. 4/1/2005.