Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.401 (2026)

Tax Due Dates

✓ current as of May 2026
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Sec. 151.401. TAX DUE DATES. (a) The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month unless a taxpayer qualifies as a quarterly filer under Subsection (b) of this section or unless the taxpayer prepays the tax on a quarterly basis as permitted by Section 151.424 of this code.

(b) If a taxpayer owes less than $500 for a calendar month or $1,500 for a calendar quarter, the taxes are due and payable on the 20th day of the month following the end of the calendar quarter.

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.

Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 10, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 1362, ch. 281, Sec. 1, eff. Oct. 1, 1983; Acts 1993, 73rd Leg., ch. 486, Sec. 2.01, eff. Sept. 1, 1994.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 13.01, eff. September 28, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(1), eff. June 14, 2013.

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1993–2025 · leading case: Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998).
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Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998). “See Texas Tax Code Ann. § 151.401(a) (West 1992).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). · cites it 2× “A claim for refund must be made within four years from the date on which the tax was due and payable as provided by Texas Tax Code § 151.401. Id . § 3.325(b)(1).”
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas, No. 15-25-00022-CV (Tex. App.—15th Dist. Sept. 26, 2025). · cites it 2× “10 Tex. Tax Code §§ 151.401–432 . . . . . . .”
In Re Cooley, 166 B.R. 85 (Bankr. S.D. Tex. 1993). “Tex.Tax Code Ann. § 151.401 (West 1992). Tax reports are due on the same date.”
Bell Helicopter Textron, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas, No. 03-10-00764-CV, 2011 WL 6938491 (Tex. App.—Austin Dec. 29, 2011). “Tex. Tax Code Ann. §§ 151.401 (a) (prescribing sales and use tax due dates), .”
Bell Helicopter Textron, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas, No. 03-10-00764-CV (Tex. App.—Austin Dec. 29, 2011). “Tex. Tax Code Ann. §§ 151.401 (a) (prescribing sales and use tax due dates), .”
Tex. Tax Code § 151.401(a): 1 case
Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998). “See Texas Tax Code Ann. § 151.401(a) (West 1992).”
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