Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 1. PROPERTY TAX CODE |
Subtitle A. GENERAL PROVISIONS |
Chapter 1. GENERAL PROVISIONS |
Sec. 1.08. TIMELINESS OF ACTION BY MAIL
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When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, his action is timely if:
(1) it is sent by regular first-class mail, properly addressed with postage prepaid; and
(2) it bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period or the property owner furnishes satisfactory proof that it was deposited in the mail on or before the specified due date and within the specified period.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 412 , Sec. 2, eff. September 1, 2005.