Texas Tax Code 111.055 – Timely Filing: Diligence
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 111.055
- 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
A person who files a report or makes a tax payment complies with the filing requirements for timeliness if the person exercises reasonable diligence to comply and through no fault of the person the report is not filed or the payment is not made on time.