Texas § 111.058 FILING EXTENSION BECAUSE OF NATURAL DISASTER.

Texas Statutes

§ 111.058 — FILING EXTENSION BECAUSE OF NATURAL DISASTER.

Texas § 111.058

Code TXTax Code

This text of Texas § 111.058 (FILING EXTENSION BECAUSE OF NATURAL DISASTER.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 111.058 (2026).

Text

Sec. 111.058. 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 111.058. 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.