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

Tex. Tax Code § 160.045: PENALTY.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS
SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAXES

(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.

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.

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

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