{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.011","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.011","heading":"TIMELY FILING: DILIGENCE.","body":"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.\nAdded by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION","CHAPTER 201. LIQUOR TAXES","SUBCHAPTER A. TAX ON LIQUOR"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm#201.011","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"0386c6a9138b79d97d48d1333baf3ffa764b030c4616e923417993605655297d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.01","next":"us-tx/tex.-alcoholic-beverage-code-201.02"},"notice":"GroundRules: Original legal text. Not legal advice."}