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

Tex. Tax Code § 112.002: INCLUSION OF PENALTY AND INTEREST.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER A. GENERAL PROVISIONS

In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.

Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.

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

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