Tex. Alco. Bev. Code § 201.011
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person.
Tex. Alco. Bev. Code § 201.011