{"data":{"id":"us-tx/tex.-tax-code-111.055","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.055","heading":"TIMELY FILING: DILIGENCE.","body":"A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to comply and through no fault of the person the report is not filed or the payment is not made on time.\nActs 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER B. TAX REPORTS AND PAYMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.055","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e2d207da4f8b334e573a4d7865b8ff6b364cb04f4ca07edb7a42735d5c317dc3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.054","next":"us-tx/tex.-tax-code-111.056"},"notice":"GroundRules: Original legal text. Not legal advice."}