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Texas Alcoholic Beverage Code

§ 206.07 — PAYMENT OF TAX BY MAIL

AL § 206.07Title 5. TAXATION · Ch. 206. PROVISIONS GENERALLY APPLICABLE TO TAXATION

Statute text

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(a)The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the tax is mailed to the commission in an envelope with the proper address and postage and is received by the commission not later than the 10th day after the date on which it was due.
(b)A legible postmark made by the United States Postal Service is prima facie evidence of the date of mailing.

Legislative history

Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff. Aug. 27, 1979.

Source: Texas Alcoholic Beverage Code § 206.07 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.