Texas § 171.152 DATE ON WHICH PAYMENT IS DUE.

Texas Statutes

§ 171.152 — DATE ON WHICH PAYMENT IS DUE.

Texas § 171.152

Code TXTax Code

This text of Texas § 171.152 (DATE ON WHICH PAYMENT IS DUE.) 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. § 171.152 (2026).

Text

Sec. 171.152. DATE ON WHICH PAYMENT IS DUE.

(a)Payment of the tax covering the initial period is due within 90 days after the date that the initial period ends or, if applicable, within 91 days after the date of the merger.

(b)Payment of the tax covering the second period is due on the same date as the tax covering the initial period.

(c)Payment of the tax covering the regular annual period is due May 15, of each year after the beginning of the regular annual period. However, if the first anniversary of the taxable entity's beginning date is after October 3 and before January 1, the payment of the tax covering the first regular annual period is due on the same date as the tax covering the initial period.

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Sec. 171.152. DATE ON WHICH PAYMENT IS DUE. (a) Payment of the tax covering the initial period is due within 90 days after the date that the initial period ends or, if applicable, within 91 days after the date of the merger.
(b) Payment of the tax covering the second period is due on the same date as the tax covering the initial period.
(c) Payment of the tax covering the regular annual period is due May 15, of each year after the beginning of the regular annual period. However, if the first anniversary of the taxable entity's beginning date is after October 3 and before January 1, the payment of the tax covering the first regular annual period is due on the same date as the tax covering the initial period.

State of Texas' Agencies and Institutions of Higher Learning Office of Public Utility Counsel Steering Committee of Cities Served by Oncor Oncor Electric Delivery Company, LLC// Public Utility Commission of Texas v. Public Utility Commission of Texas Office of Public Utility Counsel Steering Committee of Cities Served by Oncor// State of Texas' Agencies and Institutions of Higher Learning Steering Committee

(Court of Appeals of Texas, 2014)

Carole Keeton Rylander, Successor-In-Interest to John Sharp, Comptroller of Public Accounts of the State of Texas And John Cornyn, Successor-In-Interest to Dan Morales, Attorney General of the State of Texas v. Palais Royal, Inc. and 3 Beall Brothers 3, Inc.

(Court of Appeals of Texas, 2002)

John Sharp, Comptroller of Public Accounts for the State of Texas, and Dan Morales, Attorney General of the State of Texas v. International Business MacHines Corporation

(Court of Appeals of Texas, 1996)

James W. Davis v. State of Texas

(Court of Appeals of Texas, 1993)

Legislative History

Acts 1981, 67th Leg., p. 1699, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 10, art. 3, Sec. 1, eff. Sept. 1, 1984; Acts 1985, 69th Leg., ch. 31, Sec. 7, eff. Aug. 26, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.12, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 1002, Sec. 15, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 6, eff. January 1, 2008.