Tex. Tax Code § 183.022 · Subchapter B. MIXED BEVERAGE GROSS RECEIPTS TAX
TAX RETURN DUE DATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month.
(b) The return under this section shall be in a form prescribed by the comptroller and shall include a statement of the total gross taxable receipts during the preceding month and any other information required by the comptroller.
(c) A tax due for a business day that falls in two different months is allocated to the month in which the business day begins.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff. Aug. 28, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm
- Text hash
- sha256 d1419ae02e3b1a0da2501771625e2d8bb8916404e5f24c31403aa1ec6d352bc0
- 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.