Tex. Tax Code § 112.002 · Subchapter A. GENERAL PROVISIONS
INCLUSION OF PENALTY AND INTEREST.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm
- Text hash
- sha256 916c33e4ce10e5dad7bb82d2ae3457044ef00fc278f775b2e84530755dfc268c
- 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.