Tex. Tax Code § 1.06 · Chapter 1. GENERAL PROVISIONS
EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
An act is timely if:
(1) the last day for the performance of the act is:
(A) a Saturday, Sunday, or legal state or national holiday; or
(B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and
(2) the act is performed on the next regular business day.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392), Sec. 1, eff. January 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm
- Text hash
- sha256 fab7714fa60a908222bea131613081db8d8d5b1f8625bf23a07858469c74ceb3
- 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.