Tex. Tax Code § 351.0042 · Subchapter A. IMPOSITION AND COLLECTION OF TAX
INTEREST ON DELINQUENT TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at the greater of the rate provided by Section 111.060(b) or the rate imposed by the municipality on January 1, 2013.
(b) Interest under this section accrues from the first day after the date due until the tax is paid.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 2, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm
- Text hash
- sha256 88ec78388f36e84c68d1fe1f2065b5e17377b53997d9759a88e9dbde46584f4e
- 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
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