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Texas Tax Code - TAX § 1.08. Timeliness of Action by Mail or Common or Contract Carrier

Current as of January 01, 2024 | Updated by Findlaw Staff

When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and:

(1) it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period;

(2) it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or

(3) it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 1.08. Timeliness of Action by Mail or Common or Contract Carrier - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-1-08/

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