Texas § AL.201.011 - TIMELY FILING
Full text of Texas The Texas Constitution § AL.201.011 — TIMELY FILING, with citation guidance and answers to common questions.
§ AL.201.011. TIMELY FILING
TIMELY FILING: DILIGENCE. A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person. Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993. Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, "first sale": (1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and (2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by: (A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or (B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799 ), Sec. 1, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090 ), Sec. 23, eff. September 1, 2013.
Frequently Asked Questions About Texas § AL.201.011
What does The Texas Constitution § AL.201.011 cover?
Section AL.201.011 ("TIMELY FILING") 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 § AL.201.011?
A common citation format is "The Texas Constitution § AL.201.011" (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 § AL.201.011 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.