Texas § IN.201.055 - FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE
Full text of Texas The Texas Constitution § IN.201.055 — FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE, with citation guidance and answers to common questions.
§ IN.201.055. FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE
FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE. Except as otherwise specifically provided, for a report, including a tax report, or payment that is required to be filed or made in the offices of the comptroller and that is delivered by the United States Postal Service to the offices of the comptroller after the date on which the report or payment is required to be filed or made, the date of filing or payment is the date of: (1) the postal service postmark stamped on the cover in which the report or payment is mailed; or (2) any other evidence of mailing authorized by the postal service reflected on the cover in which the report or payment is mailed. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.201.055
What does The Texas Constitution § IN.201.055 cover?
Section IN.201.055 ("FILING DATE OF REPORT OR PAYMENT DELIVERED BY POSTAL SERVICE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § IN.201.055?
A common citation format is "The Texas Constitution § IN.201.055" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § IN.201.055 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.