Tex. Tax Code § 160.045 · Subchapter C. COLLECTION AND ENFORCEMENT OF TAXES
PENALTY.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person 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 pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent.
(b) The minimum penalty imposed by this section is $1.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 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.160.htm
- Text hash
- sha256 d800f998e378b5f04a9f67459ad148b544260d416314b7f925cccdb3158d5e8d
- 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.