Texas Tax Code 182.081 – Reports
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(a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and October of each year.
(b) A report must include a statement of the gross receipts from business done, as defined in this chapter for each taxpayer, during the preceding quarterly period.
Terms Used In Texas Tax Code 182.081
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005