Tex. Ins. Code Section 201.055
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: Section 201.055 — Filing Date of Report or Payment Delivered by Postal Service, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­201.­htm#201.­055 (accessed Apr. 29, 2024).

Accessed:
Apr. 29, 2024

§ 201.055’s source at texas​.gov