{"data":{"id":"us-tx/tex.-tax-code-183.0421","jurisdiction":"us-tx","citation":"Tex. Tax Code § 183.0421","heading":"TAX RETURN DUE DATE.","body":"(a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month.\n(b) The return under this section must be in a form prescribed by the comptroller and must include a statement of the total sales and total taxable sales during the preceding month and any other information required by the comptroller.\n(c) A tax due for a business day that falls in two different months is allocated to the month in which the business day begins.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 183. MIXED BEVERAGE TAXES","SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm#183.0421","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d2ab4c3666722dfd34659e430b13de8a34199dd4d232c27456e43dfb06fc4f55","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-183.042","next":"us-tx/tex.-tax-code-183.0422"},"notice":"GroundRules: Original legal text. Not legal advice."}
