Tex. Transp. Code § 451.419 · Subchapter I. TAXATION
PENALTIES AND INTEREST: EMISSIONS TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The following penalties apply to the late payment of motor vehicle emissions taxes:
Date Tax Paid Penalty
during the first month of delinquency one percent
during the second month of delinquency two percent
during the third month of delinquency three percent
during the fourth month of delinquency four percent
during the fifth month of delinquency five percent
after the fifth month of delinquency eight percent
(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm
- Text hash
- sha256 a9f617fbf625afc2d1ceb02f9b96641e3adc02bd75096627571cf640fe9d6ad2
- 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.