Sec. 111.054. TIMELY FILING: MAIL DELIVERY. (a) If a tax payment or a report is placed in a U.S. Post Office or in the hands of a common or contract carrier properly addressed to the comptroller on or before the date the payment or report is required to be made or filed, the payment or report is made or filed on time.
(b) The receipt mark of a contract or common carrier or the postmark on a tax payment or report is prima facie evidence of the date on which the payment or report was delivered to a carrier or the post office. The comptroller or the person making the payment or filing the report may show by competent evidence that the actual date of delivery to the carrier or post office differs from the receipt mark or postmark.
(c) The comptroller may refund or issue credits for penalties and interest paid solely as a result of returns or tax payments timely mailed but postmarked after the required filing date.
Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter B. Tax Reports and Payments
Section 111.051. Reports and Payments; Due Dates; Method of Payment
Section 111.0511. Restricted or Conditional Payments to Comptroller Prohibited
Section 111.052. Form of Report
Section 111.053. Filing Dates: Weekends and Holidays
Section 111.054. Timely Filing: Mail Delivery
Section 111.055. Timely Filing: Diligence
Section 111.056. Filing Within 10 Days: Penalty and Interest
Section 111.057. Extension for Filing Report
Section 111.058. Filing Extension Because of Natural Disaster
Section 111.059. Oath Not Required
Section 111.060. Interest on Delinquent Tax
Section 111.061. Penalty on Delinquent Tax or Tax Reports
Section 111.0611. Personal Liability for Fraudulent Tax Evasion
Section 111.062. Acceptance of Credit Cards for Payment of Certain Taxes and Fees
Section 111.0625. Electronic Transfer of Certain Payments
Section 111.0626. Electronic Filing of Certain Reports
Section 111.063. Penalty for Failure to Use Electronic Transfers and Filings