Texas Tax Code - Section 202.301. Delinquent Taxes: Penalty
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Texas Laws > Tax Code > Texas Tax Code - Section 202.301. Delinquent Taxes: Penalty
§ 202.301. DELINQUENT TAXES: PENALTY. (a) A person who
fails to pay the tax imposed by this chapter when due forfeits five
percent of the amount due as a penalty, and if the person fails to
pay the tax within 30 days after the day on which the tax is due, the
person forfeits an additional five percent.
(b) The minimum penalty under this section is $1.
Acts 1981, 67th Leg., p. 1741, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 453, ch. 93, § 8, eff. Sept.
1, 1983.
Section: 202.156 202.201 202.202 202.204 202.205 202.251 202.252 202.301 202.302 202.303 202.304 202.305 202.306 202.307 202.351
Last modified: August 11, 2007
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