Tex. Tax Code § 111.063 · Subchapter B. TAX REPORTS AND PAYMENTS
PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller may impose a penalty of five percent of the tax due on a person who:
(1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or
(2) is required under Section 111.0626 to file a report electronically and does not file the report electronically.
(b) The penalties provided by this section are in addition to any other penalty provided by law.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 87, Sec. 2, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 41, Sec. 2, eff. May 3, 2001.
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 befcab961668eebcb30c4dbd1a14ba0463dbaa76ea63eab55f56551a202c8168
- 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
This section cites
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