GroundRules
Tex. Alcoholic Beverage Code § 201.011: TIMELY FILING: DILIGENCE.
Where this section sits in the code
- ALCOHOLIC BEVERAGE CODE
- TITLE 5. TAXATION
- CHAPTER 201. LIQUOR TAXES
- SUBCHAPTER A. TAX ON LIQUOR
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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993.
Collected 2026-08-27T01:46:52Z. Source file · JSON