{"data":{"id":"us-tx/tex.-tax-code-112.002","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.002","heading":"INCLUSION OF PENALTY AND INTEREST.","body":"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.\nAdded by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"026da8d417a73ca719d2c3a69021c3a441e643dacb072966b15f30288fd7a09e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.001","next":"us-tx/tex.-tax-code-112.003"},"notice":"GroundRules: Original legal text. Not legal advice."}