Tex. Tax Code § 1.06 — EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE

An act is timely if: (1) the last day for the performance of the act is: (A) a Saturday, Sunday, or legal state or national holiday; or (B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and (2) the act is performed on the next regular business day. Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392 ), Sec. 1, eff. January 1, 2026.