Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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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 2023 (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.

2023 Reporting Due Dates for Taxes, Fees and Reports

Due dates on this chart are adjusted for Saturdays, Sundays and 2023 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 03/01 30 05/01 30 30 31 30 10/02 30 30 01/02
911 Equalization Surcharge Fees 30 03/01 30 05/01 30 30 31 30 10/02 30 30 01/02
911 Prepaid Wireless Emergency Service Fee 30 05/01 31 30
911 Wireless Service Fee 20 21 20 20 22 20 20 21 20 20 20 20
Automotive Oil Sales Fee 25 25 25 25
Bank Franchise Return or First Extension Request 15
Bank Franchise Return or Second Extension Request for Mandatory Electronic Payers 15
Bank Franchise Return (if First Extension or First and Second Extensions Filed for Mandatory Payers) 15
Battery Sales Fee 20 21 20 20 22 20 20 21 20 20 20 20
Bexar County Sports and Community Venue Tax 20 21 20 20 22 20 20 21 20 20 20 20
Boat and Boat Motor Sales Tax 10 10 10 10 10 12 10 10 11 10 10 11
Cameron County Motor Vehicle Local Sports and Community Venue Taxes 20 21 20 20 22 20 20 21 20 20 20 20
Cement Tax 25 27 27 25 25 26 25 25 25 25 27 26
Cigar and Tobacco Products Distributors 25 27 27 25 25 26 25 25 25 25 27 26
Cigar and Tobacco Products Manufacturers 25 27 27 25 25 26 25 25 25 25 27 26
Cigarette Distributors 25 27 27 25 25 26 25 25 25 25 27 26
Cigarette Manufacturers 25 27 27 25 25 26 25 25 25 25 27 26
Cigarette and Tobacco Products Outdoor Advertising Fee 20 20 20 20
Civil Fees (Quarterly) 31 05/01 31 31
Coastal Protection Fee 31 28 31 05/01 31 30 31 31 10/02 31 30 01/02
Coin-Operated Amusement Machines Renewals and Fees 30
Criminal Costs and Fees 31 05/01 31 31
Crude Oil Tax 25 27 27 25 25 26 25 25 25 25 27 26
Custom Brokers Export 20 20 20 20
Diesel Fuel Tax 25 27 27 25 25 26 25 25 25 25 27 26
Direct Pay Permit Sales Tax 20 21 20 20 22 20 20 21 20 20 20 20
Euless Motor Vehicle Local Sports and Community Venue Taxes 31 28 31 05/01 31 30 31 31 10/02 31 30 01/02
Franchise Return or First Extension Request 15
Franchise Return or Second Extension Request for Mandatory Electronic Payers 15
Franchise Return (if First Extension, or First and Second Extensions Filed for Mandatory Payers 15
Gasoline Tax 25 27 27 25 25 26 25 25 25 25 27 26
Hill Country Village Motor Vehicle Local Sports and Community Venue Taxes 10 10 10 10 10 12 10 10 11 10 10 11
Hotel Occupancy Tax 20 21 20 20 22 20 20 21 20 20 20 20
Independently Procured Insurance 15
Insurance Maintenance/ Assessment/ Retaliatory Tax 01
Insurance Premium Tax 01 01
Insurance Premium Tax Captive 01 01
Insurance Premium Tax (Surplus Lines) 01
Insurance Premium Tax (Surplus Lines Prepayments) 17 15 15 17 15 15 17 15 15 16 15 15
International Fuels Tax Agreement (IFTA) 31 05/01 31 31
Interstate Trucker Diesel/Gasoline 25 25 25 25
Interstate Trucker – LNG/CNG Dealer 25
LNG/CNG Tax Dealer – Liquefied Natural Gas (LNG) and Compressed Natural Gas (CNG) 25 25 25 25
Loan Administrative Fee 31 05/01 31 31
Manufactured Housing Sales and Use Tax 31 28 31 05/01 31 30 31 31 10/02 31 30 01/02
Maquiladora Export 20 20 20 20
McLennan County Venue Tax 20 21 20 20 22 20 20 21 20 20 20 20
Miscellaneous Gross Receipts Tax 31 05/01 31 31
Mixed Beverage Gross Receipts Tax 20 21 20 20 22 20 20 21 20 20 20 20
Mixed Beverage Sales Tax 20 21 20 20 22 20 20 21 20 20 20 20
Motor Fuel Transporter 25 25 25 25
Motor Vehicle Crime Prevention Authority Fee 01 01
Motor Vehicle REgistration Surcharge (CTAC) 10 10 10 10 10 12 10 10 11 10 10 11
Motor Vehicle Rental Tax 20 21 20 20 22 20 20 21 20 20 20 20
Motor Vehicle Rental Tax Prepayments (Monthly and Quarterly) 17 15 15 17 15 15 17 15 15 16 15 15
Motor Vehicle Sales Tax (CTAC) 10 10 10 10 10 12 10 10 11 10 10 11
Motor Vehicle Seller Financed Sales Tax 20 21 20 20 22 20 20 21 20 20 20 20
Motor Vehicle Seller Financed Sales Tax Prepayment (Monthly and Quarterly) 17 15 15 17 15 15 17 15 15 16 15 15
Motor Vehicle Seller Financed TERP Registration Surcharge 20 21 20 20 22 20 20 21 20 20 20 20
Motor Vehicle TERP Registration Surcharge (CTAC) 10 10 10 10 10 12 10 10 11 10 10 11
Motor Vehicle Title Application Emission Fee 10 10 10 10 10 12 10 10 11 10 10 11
Motor Vehicle Title Application Texas Mobility Fund Fee 10 10 10 10 10 12 10 10 11 10 10 11
Natural Gas Tax 20 21 20 20 22 20 20 21 20 20 20 20
Off-Road Diesel Equipment Surcharge 20 21 20 20 22 20 20 21 20 20 20 20
Oil and Gas Well Servicing Tax 20 21 20 20 22 20 20 21 20 20 20 20
Oyster Sales Fee 20 21 20 20 22 20 20 21 20 20 20 20
Petroleum Products Delivery Fee 25 27 27 25 25 26 25 25 25 25 27 26
Public Utility Gross Receipts Assessment 15 15 15 15
Sales and Use Tax 20 21 20 20 22 20 20 21 20 20 20 20
Sales Tax Prepayments 17 15 15 17 15 15 17 15 15 16 15 15
School Fund Benefit Fee 31 28 31 05/01 31 30 31 31 10/02 31 30 01/02
Sexual Assault/Substance Abuse Program 31 05/01 31 31
Sexually Oriented Business Fee 20 20 20 20
Specialty Court Programs (Previously Named Drug Court Programs) 31 05/01 31 31
Sports Venue District Tax [Houston-Harris County Local Sports and Community Venue Taxes] 31 28 31 05/01 31 30 31 31 10/02 31 30 01/02
Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge 20 21 20 20 22 20 20 21 20 20 20 20
Tobacco Reporting – Distributors 25 27 27 25 25 26 25 25 25 25 27 26
Tobacco Reporting – Manufacturers 25 27 27 25 25 26 25 25 25 25 27 26
Volunteer Fire Department Insurance Tax 01

2023 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 25 27 27 25 25 26 25 25 25 25 27 26
Cigarette NSM and SPM Reporting 25 27 27 25 25 26 25 25 25 25 27 26
Dyed Diesel Fuel Bonded User (Quarterly and Yearly - Jan 25) (Diesel Fuel Webpage) 25 25 25 25
PACT Act Report (Email Report to: mfg.reports@cpa.texas.gov) 10 10 10 10 10 12 10 10 11 10 10 11
Licensed Customs Broker Certification (LCBECS) Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily
Terminal Operator Reporting (Diesel Fuel webpage) 25 27 27 25 25 26 25 25 25 25 27 26

Required Applications: