(a) A permittee shall file a tax return with the comptroller not later than the 20th day of each month.
(b) The return under this section shall be in a form prescribed by the comptroller and shall include a statement of the total gross taxable receipts during the preceding month and any other information required by the comptroller.
(c) A tax due for a business day that falls in two different months is allocated to the month in which the business day begins.
Official text of the Texas Tax Code as published by the Texas Legislative Council.