Tex. Tax Code § 183.024 · Subchapter B. MIXED BEVERAGE GROSS RECEIPTS TAX
FAILURE TO PAY TAX OR FILE REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the report or pay the tax within 30 days after the day the tax or report is due, the permittee shall pay an additional five percent of the amount due as an additional penalty.
(b) The minimum penalty under Subsection (a) 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 permittee who fails to file a report as required by this subchapter shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the permittee subsequently files the report or whether any taxes were due from the permittee for the reporting period under the required report.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.09, eff. October 1, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 8, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm
- Text hash
- sha256 cae6eec35b6c40d273c600cf7106aa09e2aedf15dfd727613bdad8f3deec72ce
- 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.