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.
Tex. Alco. Bev. Code § 201.011
TIMELY FILING: DILIGENCE
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.