Tex. Tax Code § 183.0421 · Subchapter B-1. MIXED BEVERAGE SALES 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 must be in a form prescribed by the comptroller and must include a statement of the total sales and total taxable sales 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 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.
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 db5ca8f32fd02f423033871704b0e034ce2659b063cee4c652bbd71ec496804c
- 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.