Texas Tax Code

§ 182.082 — TAX PAYMENTS: DUE DATE

TX § 182.082Title 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

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Except as provided in Section 182.083 of this code, the taxes imposed by this chapter are due and payable to the comptroller on the last day of January, April, July, and October of each year.

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; Acts 1997, 75th Leg., ch. 1423, Sec. 19.117, eff. Sept. 1, 1997.