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

Tex. Tax Code § 182.081: REPORTS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
  4. CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
  5. SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS

(a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and October of each year.

(b) A report must include a statement of the gross receipts from business done, as defined in this chapter for each taxpayer, during the preceding quarterly period.

Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10, eff. Sept. 1, 1983.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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