1 Tex. Admin. Code § 18.7 – Timely Reports and Complete Reports

(a) A report is timely if it is complete and is filed by the applicable deadline using the reporting method required by law.
(b) The deadline for any report filed electronically with the commission is midnight on the last day for filing the report under the law requiring the filing of the report.
(c) A report is late if it is:
1. (1) incomplete;
2. (2) not filed by the applicable deadline; or
3. (3) not filed by computer diskette, modem, or other means of electronic transfer and the filer is required by law to file using one of these methods.

Source Note:The provisions of this §18.7 adopted to be effective January 6, 2002, 27 TexReg 130; amended to be effective November 18, 2007, 32 TexReg 8305.