Tex. Tax Code § 111.057 · Subchapter B. TAX REPORTS AND PAYMENTS
EXTENSION FOR FILING REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller may grant a reasonable extension of time, not to exceed 45 days, for the filing of a report required by this title.
(b) To qualify for an extension of time under this section, the person required to file a report must make a request for the extension to the comptroller and remit not less than 90 percent of the amount of the tax estimated to be due on or before the filing date as required by other provisions of this title. The request must be in writing and include the reason an extension is needed.
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 1c5fddda9c86ed13af76ee2200378b844ad982fcfcf52ae25d62af03a214974a
- 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.