34 Tex. Admin. Code § 3.13 - Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)
Common carrier--A person who provides transportation of persons or property to
members of the general public for compensation in the normal course of
business.
(2) Contract carrier--A
person who provides to industrial customers, pursuant to the terms of a
bilateral agreement, the transportation of persons or property for compensation
in the normal course of business.
(3) Receipt mark--An official mark printed by
a common carrier or contract carrier recording the date and place of
mailing.
(4) United States Postal
Service postmark--An official mark printed over a postage stamp by the United
States Postal Service, canceling the stamp and recording the date and place of
mailing. A postmark does not include dates recorded on postage purchased over
the Internet, pre-metered stamps, or postage from postage meters unless an
actual postmark is generated.
(b) General provisions.
(1) All reports required to be submitted to
the comptroller shall be filed on or before the due date for filing the
report.
(2) All payments required
to be remitted to the comptroller shall be paid on or before the due date for
making such payments.
(3) If a due
date falls on a Saturday, Sunday, or legal holiday, the due date is the next
business day.
(4) If a report or
payment is postmarked or receipt-marked on or before the applicable due date,
it will be considered timely filed.
(c) Timely filing or payment - postmark or
receipt mark.
(1) To determine whether a
report has been timely filed or a payment timely made, the date of a United
States Postal Service postmark or a receipt mark showing when a report or
payment was delivered to a common carrier or contract carrier will be prima
facie evidence of the date the filing or payment was made, so long as the
envelope, or common carrier or contract carrier documentation, reflects a valid
comptroller's address.
(2) If a
report or payment is received through the United States Postal Service and does
not have a postmark, or is received through a common carrier or contract
carrier and does not have a receipt mark, the date of the filing of the report
or payment is presumed, in the absence of evidence supporting the assertion of
a different filing date, to be:
(A) if
received through the United States Postal Service, three days prior to the date
on which the report or payment is physically received by the comptroller, as
evidenced by comptroller records; or
(B) if received through a common carrier or
contract carrier, one day prior to the date on which the report or payment is
physically received by the comptroller, as evidenced by comptroller
records.
(3) If a
taxpayer penalized for late filing or late payment can demonstrate that he or
she exercised reasonable diligence to comply with the requirements of timely
filing and timely paying but, through no fault of the taxpayer, the report or
payment arrived after the due date, the report or payment will be considered
timely.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.