Tex. Tax Code § 183.022

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 183.022 - Tax Return Due Date
(a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month.
(b) The return under this section shall be in a form prescribed by the comptroller and shall include a statement of the total gross taxable receipts during the preceding month and any other information required by the comptroller.
(c) A tax due for a business day that falls in two different months is allocated to the month in which the business day begins.

Tex. Tax Code § 183.022

Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff. Aug. 28, 1995
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.