Tex. Alco. Bev. Code § 206.07 · Chapter 206. PROVISIONS GENERALLY APPLICABLE TO TAXATION
PAYMENT OF TAX BY MAIL.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the tax is mailed to the commission in an envelope with the proper address and postage and is received by the commission not later than the 10th day after the date on which it was due.
(b) A legible postmark made by the United States Postal Service is prima facie evidence of the date of mailing.
Notes and commentary — not statutory text
History
Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff. Aug. 27, 1979.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.206.htm
- Text hash
- sha256 5511441d8cd2339ca22952109204d05509d45e4c86066b48a7532f9793ceaf1d
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.