Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 111.0511: RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 111. COLLECTION PROCEDURES
SUBCHAPTER B. TAX REPORTS AND PAYMENTS

(a) In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability.

(b) Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check or other money instrument in payment of taxes by the maker that purports to limit the amount of taxes owed or place a condition on its acceptance or negotiation is void.

Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 5, eff. June 15, 2007.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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