Texas Tax Code - Section 151.401. Tax Due Dates
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Texas Laws > Tax Code > Texas Tax Code - Section 151.401. Tax Due Dates
§ 151.401. TAX DUE DATES. (a) The taxes imposed by this
chapter are due and payable to the comptroller on or before the 20th
day of the month following the end of each calendar month unless a
taxpayer qualifies as a quarterly filer under Subsection (b) of
this section or unless the taxpayer prepays the tax on a quarterly
basis as permitted by Section 151.424 of this code.
(b) If a taxpayer owes less than $500 for a calendar month or
$1,500 for a calendar quarter, the taxes are due and payable on the
20th day of the month following the end of the calendar quarter.
Acts 1981, 67th Leg., p. 1569, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, § 10, eff.
Jan. 1, 1982; Acts 1983, 68th Leg., p. 1362, ch. 281, § 1, eff.
Oct. 1, 1983; Acts 1993, 73rd Leg., ch. 486, § 2.01, eff. Sept.
1, 1994.
Section: 151.349 151.350 151.3501 151.351 151.353 151.354 151.355 151.401 151.402 151.403 151.405 151.406 151.407 151.408 151.409
Last modified: August 11, 2007
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