Texas Tax Code

§ 111.055 — TIMELY FILING: DILIGENCE

TX § 111.055Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. B. TAX REPORTS AND PAYMENTS

Statute text

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A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to comply and through no fault of the person the report is not filed or the payment is not made on time.

Legislative history

Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.