Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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Due Dates for Taxes, Fees and Information Reports

Payment Deadlines

Electronic check and credit card payments 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 2025 (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.

Late payments are subject to penalties.

2025 Reporting Due Dates for Taxes, Fees and Reports

Due dates on this chart are adjusted for Saturdays, Sundays and 2025 federal 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 federal legal holiday, the reporting due date becomes the next business day. For example, for reports normally due on the 25th of the month, the due date is Dec. 26 instead of Dec. 25, which is Christmas Day (a federal legal holiday). If Dec. 26 is a weekend day (or also a federal legal holiday), 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 30 03/03 31 30 30 30 30 09/02 30 30 12/01 30
911 Equalization Surcharge Fees 30 03/03 31 30 30 30 30 09/02 30 30 12/01 30
911 Prepaid Wireless Emergency Service Fee 30 30 30 30
911 Wireless Emergency Service Fee 21 20 20 21 20 20 21 20 22 20 20 22
Automotive Oil Sales Fee 27 25 25 27
Bank Franchise Return or First Extension Request 15
Bank Franchise Return or Second Extension Request for Mandatory Electronic Payers 15
Bank Franchise Return (if First Extension or First and Second Extensions Filed for Mandatory Payers) 17
Battery Sales Fee 21 20 20 21 20 20 21 20 22 20 20 22
Bexar County Sports and Community Venue Tax 21 20 20 21 20 20 21 20 22 20 20 22
Boat and Boat Motor Sales Tax 10 10 10 10 12 10 10 11 10 10 10 10
Cameron County Motor Vehicle Local Sports and Community Venue Taxes 21 20 20 21 20 20 21 20 22 20 20 22
Cement Production Tax 27 25 25 25 27 25 25 25 25 27 25 26
Cigar and Tobacco Products Distributors 27 25 25 25 27 25 25 25 25 27 25 26
Cigar and Tobacco Products Manufacturers 27 25 25 25 27 25 25 25 25 27 25 26
Cigarette Distributors 27 25 25 25 27 25 25 25 25 27 25 26
Cigarette Manufacturers 27 25 25 25 27 25 25 25 25 27 25 26
Cigarette and Tobacco Products Outdoor Advertising Fee 21 21 21 20
Civil Fees (Quarterly) 31 30 31 31
Coastal Protection Fee 31 28 31 30 06/02 30 31 09/02 30 31 12/01 31
Coin-Operated Amusement Machines Renewals and Fees 12/01
Criminal Costs and Fees 31 30 31 31
Crude Oil Tax 27 25 25 25 27 25 25 25 25 27 25 26
Custom Brokers Report 21 21 21 20
Diesel Fuel Tax 27 25 25 25 27 25 25 25 25 27 25 26
Direct Pay Permit Sales Tax 21 20 20 21 20 20 21 20 22 20 20 22
Euless Motor Vehicle Local Sports and Community Venue Taxes 31 28 31 30 06/02 30 31 09/02 30 31 12/01 31
Franchise Return or First Extension Request 15
Franchise Return or Second Extension Request for Mandatory Electronic Payers 15
Franchise Return (if First Extension, or First and Second Extensions Filed for Mandatory Payers 17
Gasoline Tax 27 25 25 25 27 25 25 25 25 27 25 26
Hotel Occupancy Tax 21 20 20 21 20 20 21 20 22 20 20 22
Independently Procured Insurance 15
Insurance Maintenance/ Assessment/ Retaliatory Tax 03
Insurance Premium Tax 03 01
Insurance Premium Tax Captive 03 01
Insurance Premium Tax (Surplus Lines) 03
Insurance Premium Tax (Surplus Lines Prepayments) 15 18 17 15 15 16 15 15 15 15 17 15
International Fuels Tax Agreement (IFTA) 31 30 31 31
Interstate Trucker Diesel/Gasoline 27 25 25 27
Interstate Trucker – LNG/CNG Dealer 27 25 25 27
LNG/CNG Tax Dealer – Liquefied Natural Gas (LNG) and Compressed Natural Gas (CNG) 27 25 25 27
Loan Administrative Fee 31 30 31 31
Manufactured Housing Sales and Use Tax 31 28 31 30 06/02 30 31 09/02 30 31 12/01 31
Maquiladora Export 21 21 21 20
McLennan County Venue Tax 21 20 20 21 20 20 21 20 22 20 20 22
Miscellaneous Gross Receipts Tax 31 30 31 31
Mixed Beverage Gross Receipts Tax 21 20 20 21 20 20 21 20 22 20 20 22
Mixed Beverage Sales Tax 21 20 20 21 20 20 21 20 22 20 20 22
Motor Fuel Transporter 27 25 25 27
Motor Vehicle Crime Prevention Authority Fee 03 01
Motor Vehicle Registration Surcharge (CTAC) 10 10 10 10 12 10 10 11 10 10 10 10
Motor Vehicle Rental Tax 21 20 20 21 20 20 21 20 22 20 20 22
Motor Vehicle Rental Tax Prepayments (Monthly and Quarterly) 15 18 17 15 15 16 15 15 15 15 17 15
Motor Vehicle Sales Tax (CTAC) 10 10 10 10 12 10 10 11 10 10 10 10
Motor Vehicle Seller Financed Sales Tax 21 20 20 21 20 20 21 20 22 20 20 22
Motor Vehicle Seller Financed Sales Tax Prepayment (Monthly and Quarterly) 15 18 17 15 15 16 15 15 15 15 17 15
Motor Vehicle Seller Financed TERP Registration Surcharge 21 20 20 21 20 20 21 20 22 20 20 22
Motor Vehicle TERP Registration Surcharge (CTAC) 10 10 10 10 12 10 10 11 10 10 10 10
Motor Vehicle Title Application Emission Fee 10 10 10 10 12 10 10 11 10 10 10 10
Motor Vehicle Title Application Texas Mobility Fund Fee 10 10 10 10 12 10 10 11 10 10 10 10
Natural Gas Tax 21 20 20 21 20 20 21 20 22 20 20 22
Oil and Gas Well Servicing Tax 21 20 20 21 20 20 21 20 22 20 20 22
Oyster Sales Fee 21 20 20 21 20 20 21 20 22 20 20 22
Petroleum Products Delivery Fee 27 25 25 25 27 25 25 25 25 27 25 26
Public Utility Gross Receipts Assessment 18 15 15 17
Sales and Use Tax 21 20 20 21 20 20 21 20 22 20 20 22
Sales Tax Prepayments 15 18 17 15 15 16 15 15 15 15 17 15
School Fund Benefit Fee 31 28 31 30 06/02 30 31 09/02 30 31 12/01 31
Sexual Assault/Substance Abuse Program 31 30 31 31
Sexually Oriented Business Fee 21 21 21 20
Specialty Court Programs (Previously Named Drug Court Programs) 31 30 31 31
Sports Venue District Tax [Houston-Harris County Local Sports and Community Venue Taxes] 31 28 31 30 06/02 30 31 09/02 30 31 12/01 31
Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge 21 20 20 21 20 20 21 20 22 20 20 22
Tobacco Reporting – Distributors 27 25 25 25 27 25 25 25 25 27 25 26
Tobacco Reporting – Manufacturers 27 25 25 25 27 25 25 25 25 27 25 26
Volunteer Fire Department Insurance Tax 01

2025 Reporting Due Dates for Information-Only Reports

Tax or Fee Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Alcohol Sales Report 27 25 25 25 27 25 25 25 25 27 25 26
Cigarette NSM and SPM Reporting 27 25 25 25 27 25 25 25 25 27 25 26
Dyed Diesel Fuel Bonded User (Quarterly and Yearly - Jan 25) (Diesel Fuel forms) 27 25 25 27
PACT Act Report (Email Report to: mfg.reports@cpa.texas.gov) 10 10 10 10 12 10 10 11 10 10 10 10
Licensed Customs Broker Certification (LCBECS) Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily Daily
Terminal Operator Reporting (Diesel Fuel webpage) 27 25 25 25 27 25 25 25 25 27 25 26

Required Applications: