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TITLE 16ECONOMIC REGULATION
PART 3TEXAS ALCOHOLIC BEVERAGE COMMISSION
CHAPTER 41AUDITING
SUBCHAPTER AGENERAL PROVISIONS
RULE §41.2Timely Filing of Reports

With respect to all tax reports required under the Texas Alcoholic Beverage Code, Chapter 201, or this chapter, it is a violation of this rule if a report or a payment is not received or postmarked by 11:59 p.m. on the date that it is due.


Source Note: The provisions of this §41.2 adopted to be effective December 6, 2021, 46 TexReg 8246

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