Tex. Tax Code § 111.058 · Subchapter B. TAX REPORTS AND PAYMENTS
FILING EXTENSION BECAUSE OF NATURAL DISASTER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller may grant to a person whom the comptroller finds to be a victim of a natural disaster an extension of not more than 90 days to make or file a return or pay a tax imposed by this title.
(b) The person owing the tax may file a request for an extension at any time before the expiration of 90 days after the original due date.
(c) If an extension under this section is granted, interest on the unpaid tax does not begin to accrue until the day after the day on which the extension expires, and tax penalties are assessed and determined as though the last day of the extension were the original due date.
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 29d04b77bf0d4e273793b5e54a9d8aec56b621089a44aff5b546a0e257c2acc5
- 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.