Texas § TX.183.024 - FAILURE TO PAY TAX OR FILE REPORT
Full text of Texas The Texas Constitution § TX.183.024 — FAILURE TO PAY TAX OR FILE REPORT, with citation guidance and answers to common questions.
§ TX.183.024. FAILURE TO PAY TAX OR FILE REPORT
FAILURE TO PAY TAX OR FILE REPORT. (a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the report or pay the tax within 30 days after the day the tax or report is due, the permittee shall pay an additional five percent of the amount due as an additional penalty. (b) The minimum penalty under Subsection (a) is $1. (c) A delinquent tax draws interest beginning 60 days from the due date. (d) In addition to any other penalty authorized by this section, a permittee who fails to file a report as required by this subchapter shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the permittee subsequently files the report or whether any taxes were due from the permittee for the reporting period under the required report. Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.09, eff. October 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 8, eff. January 1, 2014.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.183.024
What does The Texas Constitution § TX.183.024 cover?
Section TX.183.024 ("FAILURE TO PAY TAX OR FILE REPORT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.183.024?
A common citation format is "The Texas Constitution § TX.183.024" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.183.024 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.