Tex. Tax Code § 1.08 — TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER

When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and: (1) it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period; (2) it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or (3) it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period. Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 2, eff. September 1, 2005. Acts 2013, 83rd Leg., R.S., Ch. 779 (S.B. 1224 ), Sec. 1, eff. June 14, 2013.