Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Insurance Code § 201.055: FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE.

Where this section sits in the code

INSURANCE CODE
TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES
SUBTITLE A. GENERAL PROVISIONS
CHAPTER 201. COLLECTION OF REVENUE AND ADMINISTRATION OF FUNDS
SUBCHAPTER B. ADMINISTRATION

Except as otherwise specifically provided, for a report, including a tax report, or payment that is required to be filed or made in the offices of the comptroller and that is delivered by the United States Postal Service to the offices of the comptroller after the date on which the report or payment is required to be filed or made, the date of filing or payment is the date of:

(1) the postal service postmark stamped on the cover in which the report or payment is mailed; or

(2) any other evidence of mailing authorized by the postal service reflected on the cover in which the report or payment is mailed.

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.

Collected 2026-08-27T01:47:21Z. Source file · JSON

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