yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 111.063

PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS

Texas · Texas Tax Code · Status: effective

Technology & Telecommunications
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 111.063, PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574592
Permanent ID
ys:prov:574592@1
SHA-256
5cb4db6e4d8589884b1e67a03c1e5c11a9be6b12dc14b66f9010b70676b5e936

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) The comptroller may impose a penalty of five percent of the tax due on a person who: (1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or (2) is required under Section 111.0626 to file a report electronically and does not file the report electronically. (b) The penalties provided by this section are in addition to any other penalty provided by law.