Sec. 111.055. TIMELY FILING: DILIGENCE. 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.
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