Tex. Tax Code § 182.081 · Subchapter E. TAX COLLECTIONS AND BUSINESS PERMITS
REPORTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and October of each year.
(b) A report must include a statement of the gross receipts from business done, as defined in this chapter for each taxpayer, during the preceding quarterly period.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10, eff. Sept. 1, 1983.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm
- Text hash
- sha256 8465c997f52eceb5d1cd929f67f9470f747653a7ed88e8267264f88fd71a949c
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 182.081. Each shows the citation as that text prints it.
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.