Tex. Util. Code § 122.201 · Subchapter E. PENALTIES AND INTEREST
PENALTY FOR FAILURE TO REPORT TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person who is required to report a tax imposed by this chapter and fails to report as required by Sections 122.102 and 122.103 shall pay:
(1) a penalty of five percent of the amount of the tax due with the report; and
(2) if the report is not made before the 31st day after the date the report is initially required to be made, an additional penalty of five percent of the amount of the tax due with the report.
Notes and commentary — not statutory text
History
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm
- Text hash
- sha256 9157548654f7a9db00847723ad800fc1908814067e135155951a2c568593d1cf
- 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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