Tex. Tax Code § 111.053
FILING DATES: WEEKENDS AND HOLIDAYS
Texas · Texas Tax Code · Status: effective
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- Tex. Tax Code § 111.053, FILING DATES: WEEKENDS AND HOLIDAYS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574579
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(a) If the date on which a report or payment of any state tax is due falls on a Saturday, Sunday, or legal holiday included on the list published for the year under Subsection (b), the next day that is not a Saturday, Sunday, or legal holiday included on that list becomes the due date.
(b) Before January 1 of each year, the comptroller shall publish in the Texas Register and distribute to each state agency that receives reports or payments of any taxes a list of the legal holidays for banking purposes for that year. The comptroller may not include on the list a holiday on which the comptroller determines that most financial institutions will be conducting ordinary business.
(c) An agency that collects a tax for which a due date for a report or payment falls on a legal holiday not included on the list published under Subsection (b) shall ensure that a taxpayer may make a report or payment on that date. The agency may enter into an agreement with the comptroller for the receipt of reports or payments on that date.