Sec. 111.057.  EXTENSION FOR FILING REPORT.  (a)  The comptroller may grant a reasonable extension of time, not to exceed 45 days, for the filing of a report required by this title.
(b)  To qualify for an extension of time under this section, the person required to file a report must make a request for the extension to the comptroller and remit not less than 90 percent of the amount of the tax estimated to be due on or before the filing date as required by other provisions of this title.  The request must be in writing and include the reason an extension is needed.
Acts 1981, 67th Leg., p. 1505, ch. 389, Sec. 1, eff. Jan. 1, 1982.