{"data":{"id":"us-tx/tex.-tax-code-182.082","jurisdiction":"us-tx","citation":"Tex. Tax Code § 182.082","heading":"TAX PAYMENTS: DUE DATE.","body":"Except as provided in Section 182.083 of this code, the taxes imposed by this chapter are due and payable to the comptroller on the last day of January, April, July, and October of each year.\nActs 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; Acts 1997, 75th Leg., ch. 1423, Sec. 19.117, eff. Sept. 1, 1997.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES","SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm#182.082","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"85803677330879a7c3b4318b36648c3b4088dccc8323d6807cd50e0f55d1d950","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-182.081","next":"us-tx/tex.-tax-code-182.083"},"notice":"GroundRules: Original legal text. Not legal advice."}