Texas Tax Code - Section 111.0081. When Payment Is Required
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Texas Laws > Tax Code > Texas Tax Code - Section 111.0081. When Payment Is Required
§ 111.0081. WHEN PAYMENT IS REQUIRED. (a) Except as
provided in Subsections (b) and (c) of this section, the amount of a
determination made under this code is due and payable 10 days after
it becomes final. If the amount of the determination is not paid
within 10 days after the day it became final, a penalty of 10
percent of the amount of the determination, exclusive of penalties
and interest, shall be added.
(b) This section does not apply to a determination under
Section 111.022.
(c) The amount of a determination made under this code is
due and payable 20 days after a comptroller's decision in a
redetermination hearing becomes final. If the amount of the
determination is not paid within 20 days after the day the decision
became final, a penalty of 10 percent of the amount of the
determination, exclusive of penalties and interest, shall be added.
Added by Acts 1985, 69th Leg., ch. 37, § 9, eff. Aug. 26, 1985.
Amended by Acts 2001, 77th Leg., ch. 1263, § 8, eff. Sept. 1,
2001.
Section: 111.0048 111.0049 111.005 111.006 111.007 111.0075 111.008 111.0081 111.009 111.010 111.011 111.012 111.013 111.014 111.015
Last modified: August 11, 2007
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