Texas Tax Code - Section 1.08. Timeliness Of Action By Mail
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§ 1.08. TIMELINESS OF ACTION BY MAIL. When a property
owner is required by this title to make a payment or to file or
deliver a report, application, statement, or other document or
paper by a specified due date, his action is timely if:
(1) it is sent by regular first-class mail, properly
addressed with postage prepaid; and
(2) it bears a post office cancellation mark of a date
earlier than or on the specified due date and within the specified
period or the property owner furnishes satisfactory proof that it
was deposited in the mail on or before the specified due date and
within the specified period.
Acts 1979, 66th Leg., p. 2220, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 2005, 79th Leg., ch. 412, §2, eff. Sept. 1, 2005.
Section: 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.085 1.09 1.10 1.11 1.111 1.12 1.15
Last modified: August 10, 2007
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