Tex. Tax Code § 182.102 · Subchapter F. PENALTIES
PENALTY FOR FAILURE TO FILE REPORT OR TO 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 imposed by this section is $1.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 5, eff. Sept. 1, 1983.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm
- Text hash
- sha256 d512ce6dd92f66ef05ba441b177798ecabf0843f3658be7566eac6f7eb7bd11e
- 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.