(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 must be in a form prescribed by the comptroller and must include a statement of the total sales and total taxable sales 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.