Tex. Ins. Code § 201.055 · Subchapter B. ADMINISTRATION
FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Except as otherwise specifically provided, for a report, including a tax report, or payment that is required to be filed or made in the offices of the comptroller and that is delivered by the United States Postal Service to the offices of the comptroller after the date on which the report or payment is required to be filed or made, the date of filing or payment is the date of:
(1) the postal service postmark stamped on the cover in which the report or payment is mailed; or
(2) any other evidence of mailing authorized by the postal service reflected on the cover in which the report or payment is mailed.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.201.htm
- Text hash
- sha256 18e509efac7d58722da02f93fc062c8aa1f0d8ed29b1b43d1c4b4b5e1cbc7a31
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Ins. Code § 201.055. Each shows the citation as that text prints it.
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.