Tex. Tax Code § 111.0511 · Subchapter B. TAX REPORTS AND PAYMENTS
RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability.
(b) Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check or other money instrument in payment of taxes by the maker that purports to limit the amount of taxes owed or place a condition on its acceptance or negotiation is void.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 5, eff. June 15, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 b5248d7ebcecd1ed9344e8de82cfefa0214cf1833346ce89b21f4f4f59d301b7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.