yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 160.045

PENALTY

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 160.045, PENALTY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575310
Permanent ID
ys:prov:575310@1
SHA-256
e44a4192772ccf7cc4d64998791a9d5a053d5fc6fe2f3c8a051a5968149be64a

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) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent. (b) The minimum penalty imposed by this section is $1.