{"data":{"id":"us-tx/tex.-tax-code-111.059","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.059","heading":"OATH NOT REQUIRED.","body":"A report, return, declaration, claim for refund, or other document required or permitted to be filed with the comptroller is not required to be made or submitted under oath, verification, acknowledgment, or affirmation.\nActs 1981, 67th Leg., p. 1506, 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#111.059","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"20c898d352eab982ac23f0cb8acbd474162e748cf7205fa36fd55d16068ba779","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.058","next":"us-tx/tex.-tax-code-111.060"},"notice":"GroundRules: Original legal text. Not legal advice."}