Tex. Tax Code § 111.055 · Subchapter B. TAX REPORTS AND PAYMENTS
TIMELY FILING: DILIGENCE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to comply and through no fault of the person the report is not filed or the payment is not made on time.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 48643ba958d06316476012b7bf213de54f74147355b68e94379b1a944bc9b674
- 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.