Tex. Tax Code § 111.055
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 111.055