Texas § TX.111.058 - FILING EXTENSION BECAUSE OF NATURAL DISASTER
Full text of Texas The Texas Constitution § TX.111.058 — FILING EXTENSION BECAUSE OF NATURAL DISASTER, with citation guidance and answers to common questions.
§ TX.111.058. FILING EXTENSION BECAUSE OF NATURAL DISASTER
FILING EXTENSION BECAUSE OF NATURAL DISASTER. (a) The comptroller may grant to a person whom the comptroller finds to be a victim of a natural disaster an extension of not more than 90 days to make or file a return or pay a tax imposed by this title. (b) The person owing the tax may file a request for an extension at any time before the expiration of 90 days after the original due date. (c) If an extension under this section is granted, interest on the unpaid tax does not begin to accrue until the day after the day on which the extension expires, and tax penalties are assessed and determined as though the last day of the extension were the original due date. Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.111.058
What does The Texas Constitution § TX.111.058 cover?
Section TX.111.058 ("FILING EXTENSION BECAUSE OF NATURAL DISASTER") 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 § TX.111.058?
A common citation format is "The Texas Constitution § TX.111.058" (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 § TX.111.058 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.