Tex. Tax Code § 154.061 · Subchapter C. TAX STAMPS
PENALTY FOR FAILURE TO PAY TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax within 30 days after the day on which the tax is due, the distributor shall pay an additional five percent.
(b) The minimum penalty imposed by this section is $50.
(c) The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 16, eff. June 7, 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.154.htm
- Text hash
- sha256 b255a045797d5f9b5b163787be7949490c6640b5a593de8f619d62580c191cf8
- 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.