(a) A report is timely if it is complete and is filed by the applicable deadline using the reporting method required by law.
(b) The deadline for any report filed electronically with the commission is midnight Central Time Zone on the last day for filing the report under the law requiring the filing of the report.
(c) A report is late if it is:
  (1) incomplete;
  (2) not filed by the applicable deadline; or
  (3) not filed by computer diskette, modem, or other means of electronic transfer and the filer is required by law to file using one of these methods.
(d) A report filed electronically is not late if:
  (1) the commission's office is closed on the deadline and the report is filed by midnight, Central Time Zone, on the next regular business day, excluding a legal holiday, when the commission's office is open; or
  (2) the commission cannot accept reports on the deadline because the agency filing system is not accessible or the agency network is inoperable, and the report is filed by midnight, Central Time Zone, on the next regular business day, excluding a legal holiday, that the commission is able to accept reports.

Source Note: The provisions of this §18.7 adopted to be effective January 6, 2002, 27 TexReg 130; amended to be effective November 18, 2007, 32 TexReg 8305; amended to be effective September 14, 2014, 39 TexReg 7081; amended to be effective November 11, 2018, 43 TexReg 7337