Tex. Tax Code § 1.06: EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE.

An act is timely if:

(1) the last day for the performance of the act is:

(A) a Saturday, Sunday, or legal state or national holiday; or

(B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and

(2) the act is performed on the next regular business day.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392), Sec. 1, eff. January 1, 2026.