SECTION 41.2. Timely Filing of Reports  


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  • With respect to all tax reports required under the Texas Alcoholic Beverage Code, Chapter 201, or this chapter, it is a violation of this rule if a report or a payment is not received or postmarked by 11:59 p.m. on the date that it is due.

Source Note: The provisions of this §41.2 adopted to be effective December 6, 2021, 46 TexReg 8246