Tex. Util. Code § 122.202 · Subchapter E. PENALTIES AND INTEREST
PENALTY FOR FAILURE TO PAY TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person who is required to pay a tax imposed by this chapter and fails to pay the tax as required by Sections 122.101 and 122.103 shall pay:
(1) a penalty of five percent of the amount of the tax due and unpaid; and
(2) if the tax is not paid before the 31st day after the date the tax payment is initially required to be made, an additional penalty of five percent of the amount of the tax due and unpaid.
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 9d3afbdb0bc78946109aedc146a25ca04112f543157dd57f5867ab8f0f7261e3
- 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
This section cites
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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.