Tex. Tax Code § 1.08 · Chapter 1. GENERAL PROVISIONS
TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and:
(1) it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period;
(2) it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or
(3) it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 2, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 779 (S.B. 1224), Sec. 1, eff. June 14, 2013.
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 86ed28a4cb3fe994e051b16a0a7885c9d3241d815d0a7df8a018d47f1d966628
- 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.