Sec. 451.419. PENALTIES AND INTEREST: EMISSIONS TAXES. (a) The following penalties apply to the late payment of motor vehicle emissions taxes:
Date Tax PaidPenaltyduring the first month of delinquencyone percentduring the second month of delinquencytwo percentduring the third month of delinquencythree percentduring the fourth month of delinquencyfour percentduring the fifth month of delinquencyfive percentafter the fifth month of delinquencyeight percent(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Section: Previous 451.412 451.413 451.414 451.415 451.416 451.417 451.418 451.419 451.420 451.451 451.452 451.454 451.455 451.456 451.457 NextLast modified: September 28, 2016