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Kelly Hancock
Acting Texas Comptroller of Public Accounts
Kelly Hancock
Acting Texas Comptroller of Public Accounts
Kelly Hancock
Acting Texas Comptroller of Public Accounts
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taxesFile and Pay

Due Dates for Taxes, Fees and Information Reports

Payment Deadlines

Electronic check and credit card payments via Webfile: Payments must be submitted by 11:59 p.m. Central Time (CT) on the due date to be considered timely.

TEXNET: When paying by TEXNET, follow the Schedule of Electronic Funds Transfer Due Dates 2026 (PDF).

Electronic Data Interchange (EDI): When filing and paying by EDI, follow the EDI Guidelines for remitting payment.

Paper check: Your mailed check must be postmarked on or before the due date.

Late payments are subject to penalties.

2026 Reporting Due Dates for Taxes, Fees and Reports

Due dates on this chart are adjusted for Saturdays, Sundays and 2026 federal legal holidays. For applicable taxes, quarterly reports are due in April, July, October and January.

Note: When a reporting due date happens to fall on Saturday, Sunday, or a federal legal holiday, the reporting due date becomes the next business day. For example, for reports normally due on the 25th of the month, the due date is Dec. 26 instead of Dec. 25, which is Christmas Day (a federal legal holiday). If Dec. 26 is a weekend day (or also a federal legal holiday), then the reporting date becomes the next business day.

Tax or Fee Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
911 Emergency Service 30 03/02 30 30 06/01 30 30 31 30 30 30 30
911 Equalization Surcharge Fees 30 03/02 30 30 06/01 30 30 31 30 30 30 30
911 Prepaid Wireless Emergency Service Fee 30 30 30 30
911 Wireless Emergency Service Fee 20 20 20 20 20 22 20 20 21 20 20 21
Automotive Oil Sales Fee 26 27 27 26
Bank Franchise Return or First Extension Request 15
Bank Franchise Return or Second Extension Request for Mandatory Electronic Payers 17
Bank Franchise Return (if First Extension or First and Second Extensions Filed for Mandatory Payers) 16
Battery Sales Fee 20 20 20 20 20 22 20 20 21 20 20 21
Bexar County Sports and Community Venue Tax 20 20 20 20 20 22 20 20 21 20 20 21
Boat and Boat Motor Sales Tax 12 10 10 10 11 10 10 10 10 13 10 10
Cameron County Motor Vehicle Local Sports and Community Venue Taxes 20 20 20 20 20 22 20 20 21 20 20 21
Cement Production Tax 26 25 25 27 26 25 27 25 25 26 25 28
Cigar and Tobacco Products Distributors 26 25 25 27 26 25 27 25 25 26 25 28
Cigar and Tobacco Products Manufacturers 26 25 25 27 26 25 27 25 25 26 25 28
Cigarette Distributors 26 25 25 27 26 25 27 25 25 26 25 28
Cigarette Manufacturers 26 25 25 27 26 25 27 25 25 26 25 28
Cigarette and Tobacco Products Outdoor Advertising Fee 20 20 20 20
Civil Fees (Quarterly) 02/02 30 31 11/02
Coastal Protection Fee 02/02 03/02 31 30 06/01 30 31 31 30 11/02 30 31
Coin-Operated Amusement Machines Renewals and Fees 30
Criminal Costs and Fees 02/02 30 31 11/02
Crude Oil Tax 26 25 25 27 26 25 27 25 25 26 25 28
Custom Brokers Report 20 20 20 20
Diesel Fuel Tax 26 25 25 27 26 25 27 25 25 26 25 28
Direct Pay Permit Sales Tax 20 20 20 20 20 22 20 20 21 20 20 21
Euless Motor Vehicle Local Sports and Community Venue Taxes 02/02 03/02 31 30 06/01 30 31 31 30 11/02 30 31
Franchise Return or First Extension Request 15
Franchise Return or Second Extension Request for Mandatory Electronic Payers 17
Franchise Return (if First Extension, or First and Second Extensions Filed for Mandatory Payers 16
Gasoline Tax 26 25 25 27 26 25 27 25 25 26 25 28
Hotel Occupancy Tax 20 20 20 20 20 22 20 20 21 20 20 21
Independently Procured Insurance 15
Insurance Maintenance/ Assessment/ Retaliatory Tax 02
Insurance Premium Tax 02 03
Insurance Premium Tax Captive 02 03
Insurance Premium Tax (Surplus Lines) 02
Insurance Premium Tax (Surplus Lines Prepayments) 15 17 16 15 15 15 15 17 15 15 16 15
International Fuels Tax Agreement (IFTA) 02/02 30 31 11/02
Interstate Trucker Diesel/Gasoline 26 27 27 26
Interstate Trucker – LNG/CNG Dealer 26 27 27 26
LNG/CNG Tax Dealer – Liquefied Natural Gas (LNG) and Compressed Natural Gas (CNG) 26 27 27 26
Loan Administrative Fee 02/02 30 31 11/02
Manufactured Housing Sales and Use Tax 02/02 03/02 31 30 06/01 30 31 31 30 11/02 30 31
Maquiladora Export 20 20 20 20
McLennan County Venue Tax 20 20 20 20 20 22 20 20 21 20 20 21
Miscellaneous Gross Receipts Tax 02/02 30 31 11/02
Mixed Beverage Gross Receipts Tax 20 20 20 20 20 22 20 20 21 20 20 21
Mixed Beverage Sales Tax 20 20 20 20 20 22 20 20 21 20 20 21
Motor Fuel Transporter 26 27 27 26
Motor Vehicle Crime Prevention Authority Fee 02 03
Motor Vehicle Registration Surcharge (CTAC) 12 10 10 10 11 10 10 10 10 13 10 10
Motor Vehicle Rental Tax 20 20 20 20 20 22 20 20 21 20 20 21
Motor Vehicle Rental Tax Prepayments (Monthly and Quarterly) 15 17 16 15 15 15 15 17 15 15 16 15
Motor Vehicle Sales Tax (CTAC) 12 10 10 10 11 10 10 10 10 13 10 10
Motor Vehicle Seller Financed Sales Tax 20 20 20 20 20 22 20 20 21 20 20 21
Motor Vehicle Seller Financed Sales Tax Prepayment (Monthly and Quarterly) 15 17 16 15 15 15 15 17 15 15 16 15
Motor Vehicle Seller Financed TERP Registration Surcharge 20 20 20 20 20 22 20 20 21 20 20 21
Motor Vehicle TERP Registration Surcharge (CTAC) 12 10 10 10 11 10 10 10 10 13 10 10
Motor Vehicle Title Application Emission Fee 12 10 10 10 11 10 10 10 10 13 10 10
Motor Vehicle Title Application Texas Mobility Fund Fee 12 10 10 10 11 10 10 10 10 13 10 10
Natural Gas Tax 20 20 20 20 20 22 20 20 21 20 20 21
Oil and Gas Well Servicing Tax 20 20 20 20 20 22 20 20 21 20 20 21
Oyster Sales Fee 20 20 20 20 20 22 20 20 21 20 20 21
Petroleum Products Delivery Fee 26 25 25 27 26 25 27 25 25 26 25 28
Public Utility Gross Receipts Assessment 17 15 17 16
Sales and Use Tax 20 20 20 20 20 22 20 20 21 20 20 21
Sales Tax Prepayments 15 17 16 15 15 15 15 17 15 15 16 15
School Fund Benefit Fee 02/02 03/02 31 30 06/01 30 31 31 30 11/02 30 31
Sexual Assault/Substance Abuse Program 02/02 30 31 11/02
Sexually Oriented Business Fee 20 20 20 20
Specialty Court Programs (Previously Named Drug Court Programs) 02/02 30 31 11/02
Sports Venue District Tax [Houston-Harris County Local Sports and Community Venue Taxes] 02/02 03/02 31 30 06/01 30 31 31 30 11/02 30 31
Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge 20 20 20 20 20 22 20 20 21 20 20 21
Tobacco Reporting – Distributors 26 25 25 27 26 25 27 25 25 26 25 28
Tobacco Reporting – Manufacturers 26 25 25 27 26 25 27 25 25 26 25 28
Volunteer Fire Department Insurance Tax 03

2026 Reporting Due Dates for Information-Only Reports

Tax or Fee Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Alcohol Sales Report 26 25 25 27 26 25 27 25 25 26 25 28
Cigarette NSM and SPM Reporting 26 25 25 27 26 25 27 25 25 26 25 28
Dyed Diesel Fuel Bonded User (Quarterly and Yearly - Jan 26) (Diesel Fuel forms) 26 27 27 26
Licensed Customs Broker Certification (LCBECS) Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily
PACT Act Report (Email Report to: mfg.reports@cpa.texas.gov) 12 10 10 10 11 10 10 10 10 13 10 10
Public Information Report (PIR) / Ownership Information Report (OIR) 15
Terminal Operator Reporting (Diesel Fuel webpage) 26 25 25 27 26 25 27 25 25 26 25 28

Required Applications: