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Senate Bill 1224 |
Senate Author: Taylor |
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Effective: 6-14-13 |
House Sponsor: Bonnen, Greg |
Senate Bill 1224 amends the Tax Code to establish that a property owner's payment or filing or delivery of a report, application, statement, or other document or paper by a specified due date is considered timely if the payment, document, or paper is properly addressed with postage or handling charges prepaid and, as an alternative to being sent by first-class mail with a post office cancellation mark or other satisfactory proof of timely deposit, is sent by common or contract carrier and either it bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period or the property owner furnishes satisfactory proof that it was deposited with the common or contract carrier on or before the specified due date and within the specified period.