Texas § TX.111.0081 - WHEN PAYMENT IS REQUIRED
Full text of Texas The Texas Constitution § TX.111.0081 — WHEN PAYMENT IS REQUIRED, with citation guidance and answers to common questions.
§ TX.111.0081. WHEN PAYMENT IS REQUIRED
WHEN PAYMENT IS REQUIRED. (a) Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final. If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added. (b) This section does not apply to a determination under Section 111.022 . (c) The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final. Except as provided by Subsection (d), if the amount of the determination is not paid within 20 days after the day the decision became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added. (d) The penalty provided by Subsection (c) is abated with respect to the disputed amount that is the subject of a timely filed suit under Subchapter E , Chapter 112 . If the amount determined to be due in a final judgment in the suit is not paid within 20 days after the day the judgment became final, a penalty of 10 percent of the amount due, exclusive of penalties and interest, shall be added. Added by Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001. Amended by: Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 2, eff. May 24, 2025.
Frequently Asked Questions About Texas § TX.111.0081
What does The Texas Constitution § TX.111.0081 cover?
Section TX.111.0081 ("WHEN PAYMENT IS REQUIRED") 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.111.0081?
A common citation format is "The Texas Constitution § TX.111.0081" (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.111.0081 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.