Texas Tax Code

§ 182.081 — REPORTS

TX § 182.081Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. E. TAX COLLECTIONS AND BUSINESS PERMITS

Statute text

View on source

(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.

Legislative 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.