Tex. Tax Code § 1.06
This is the official text of Tex. Tax Code § 1.06, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 1.06. EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE.
Official statutory text
An act is timely if:
(1) the last day for the performance of the act is:
(A) a Saturday, Sunday, or legal state or national holiday; or
(B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and
(2) the act is performed on the next regular business day.
(1) the last day for the performance of the act is:
(A) a Saturday, Sunday, or legal state or national holiday; or
(B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and
(2) the act is performed on the next regular business day.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.