With respect to all tax reports required under the Texas Alcoholic Beverage Code, Chapter 201, or this chapter, a person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person.

Source Note:The provisions of this §41.20 adopted to be effective August 1, 1994, 19 TexReg 5627.