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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxesFile and Pay

Due Dates for Taxes and Fees

Coronavirus (COVID-19): Resources and Updates

We are closely monitoring the impact of COVID-19 throughout the state. We have information for taxpayers on our agency’s COVID-19 response page.

Payment Deadlines

Late payments are subject to penalties.

Electronic Check and Credit Card 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 2021 (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.

Reporting Due Dates for 2021

Due dates on this chart are adjusted for Saturdays, Sundays, and 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 legal holiday, the reporting due date becomes the next business day. For example, for reports normally due on the 25th of the month, a taxpayer files Dec. 26 instead of Dec. 25, which is Christmas day and a legal holiday. If Dec. 26 is a weekend day, 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 02/01 03/01 30 30 06/01 30 30 30 30 11/01 30 30
911 Equalization Surcharge Fees 02/01 03/01 30 30 06/01 30 30 30 30 11/01 30 30
911 Prepaid Wireless Emergency Service Fee 02/01 30 30 11/01
911 Wireless Service Fee 20 03/01 22 20 20 21 20 20 20 20 22 20
Alcohol Reporting 25 25 25 26 25 25 26 25 27 25 26 27
Automotive Oil Sales Fee 25 26 26 25
Bank Franchise Return or 1st Extension Request 15
Bank Franchise Return or 2nd Extension Request for Mandatory Electronic Funds Transfer (EFT) Payers 16
Bank Franchise Return if Extension or 1st and 2nd Extensions Filed for Mandatory EFT Payers 15
Battery Sales Fee 20 03/01 22 20 20 21 20 20 20 20 22 20
Bexar County Sports and Community Venue Tax 20 22 22 20 20 21 20 20 20 20 22 20
Boat and Boat Motor Sales Tax 11 10 10 12 10 10 12 10 10 12 10 10
Cameron County Motor Vehicle Local Sports and Community Venue Taxes 20 22 22 20 20 21 20 20 20 20 22 20
Cement Tax 25 25 25 26 25 25 26 25 27 25 26 27
Cigar and Tobacco Products Distributors 25 25 25 26 25 25 26 25 27 25 26 27
Cigar and Tobacco Products Manufacturers 25 25 25 26 25 25 26 25 27 25 26 27
Cigarette Distributors 25 25 25 26 25 25 26 25 27 25 26 27
Cigarette Manufacturers 25 25 25 26 25 25 26 25 27 25 26 27
Cigarette NSM and SPM Reporting 25 25 25 26 25 25 26 25 27 25 26 27
Cigarette and Tobacco Products Outdoor Advertising Fee 20 20 20 20
Civil Fees (Quarterly) 02/01 30 08/02 11/01
Coastal Protection Fee 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Coin-Operated Amusement Machines Renewals and Fees 30
Criminal Costs and Fees 02/01 30 08/02 11/01
Crude Oil Tax 25 25 25 26 25 25 26 25 27 25 26 27
Custom Brokers Export 20 20 20 20
Diesel Fuel Tax 25 25 25 26 25 25 26 25 27 25 26 27
Direct Pay Permit Sales Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Drug Court Program 02/01 30 08/02 11/01
Dyed Diesel Fuel Bonded User (Quarterly and Yearly) 25 26 26 25
Euless Motor Vehicle Local Sports and Community Venue Taxes 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Franchise Return or 1st Extension Request 15
Franchise Return or 2nd Extension Request for Mandatory EFT Payers 16
Franchise Return if Extension or 1st and 2nd Extensions Filed for Mandatory EFT Payers 15
Fuel Dealer – Compressed Natural Gas (CNG)/ Liquefied Natural Gas (LNG) 25 26 26 25
Gasoline Tax25 25 25 26 25 25 26 25 27 25 26 27
Hill Country Village Motor Vehicle Local Sports and Community Venue Taxes 11 10 10 12 10 10 12 10 10 12 10 10
Hotel Occupancy Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Independently Procured Insurance 17
Insurance Maintenance/ Assessment/ Retaliatory Tax 1
Insurance Premium Tax 1 2
Insurance Premium Tax Captive 1 2
Insurance Premium Tax (Surplus Lines) 1
Insurance Premium Tax (Surplus Lines Prepayments) 15 15 15 15 17 15 15 16 15 15 15 15
International Fuels Tax Agreement (IFTA) 02/01 30 08/02 11/01
Interstate Trucker Diesel/Gasoline 25 26 26 25
Interstate Trucker – LNG/CNG Dealer 25
Loan Administrative Fee 02/01 30 08/02 11/01
Manufactured Housing Sales and Use Tax 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Maquiladora Export 20 20 20 20
McLennan County Venue Tax 20 22 22 20 20 21 20 20 20 20 22 20
Miscellaneous Gross Receipts Tax 02/01 30 08/02 11/01
Mixed Beverage Gross Receipts Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Mixed Beverage Sales Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Motor Fuel Transporter 25 26 26 25
Motor Vehicle Crime Prevention Authority Fee 1 2
Motor Vehicle Registration Surcharge (CTAC) 11 10 10 12 10 10 12 10 10 12 10 10
Motor Vehicle Rental Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Motor Vehicle Rental Tax Prepayments (Monthly and Quarterly) 15 15 15 15 17 15 15 16 15 15 15 15
Motor Vehicle Sales Tax 11 10 10 12 10 10 12 10 10 12 10 10
Motor Vehicle Seller Financed Sales Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Motor Vehicle Seller Financed Sales Tax Prepayment (Monthly and Quarterly) 15 15 15 15 17 15 15 16 15 15 15 15
Motor Vehicle TERP Registration Surcharge (CTAC) 11 10 10 12 10 10 12 10 10 12 10 10
Motor Vehicle Title Application Emission Fee 11 10 10 12 10 10 12 10 10 12 10 10
Motor Vehicle Title Application Texas Mobility Fund Fee 11 10 10 12 10 10 12 10 10 12 10 10
Natural Gas Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Off-Road Diesel Equipment Surcharge – See Texas Emissions Reduction Plan (TERP) Off Road Heavy Duty Diesel Equipment Surcharge 20 03/01 22 20 20 21 20 20 20 20 22 20
Oil and Gas Well Servicing Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Oyster Sales Fee 20 03/01 22 20 20 21 20 20 20 20 22 20
Petroleum Products Delivery Fee 25 25 25 26 25 25 26 25 27 25 26 27
Public Utility Gross Receipts Assessment 15 17 16 15
Sales and Use Tax 20 03/01 22 20 20 21 20 20 20 20 22 20
Sales Tax Prepayments 15 15 15 15 17 15 15 16 15 15 15 15
School Fund Benefit Fee 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Sexual Assault/Substance Abuse Program 02/01 30 08/02 11/01
Sexually Oriented Business Fee 20 20 20 20
Sports Venue District Tax [Houston-Harris County Local Sports and Community Venue Taxes] 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge 20 03/01 22 20 20 21 20 20 20 20 22 20
Tobacco Reporting – Distributors 25 25 25 26 25 25 26 25 27 25 26 27
Tobacco Reporting – Manufacturers 02/01 03/01 31 30 06/01 30 08/02 31 30 11/01 30 31
Volunteer Fire Department Insurance Tax 2

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