Tex. Tax Code § 151.703 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
FAILURE TO REPORT OR PAY TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent.
(b) The minimum penalty provided by Subsection (a) of this section is $1.
(c) A delinquent tax draws interest beginning 60 days from the due date.
(d) In addition to any other penalty authorized by this section, a person who fails to file a report as required by this chapter shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.03, eff. October 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 b8b61faa7404e83cc200cb6eaf81a5c91ab22b253d6781d7e7d41bc900b9c06f
- 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
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.703. Each shows the citation as that text prints it.
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