Texas § TX.151.703 - FAILURE TO REPORT OR PAY TAX
Full text of Texas The Texas Constitution § TX.151.703 — FAILURE TO REPORT OR PAY TAX, with citation guidance and answers to common questions.
§ TX.151.703. FAILURE TO REPORT OR PAY TAX
FAILURE TO REPORT OR PAY TAX. (a) A person who fails to file a report as required by this chapter or 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 file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent. (b) The minimum penalty provided by Subsection (a) of this section 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 person who fails to file a report as required by this chapter shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report. Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.03, eff. October 1, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.703
What does The Texas Constitution § TX.151.703 cover?
Section TX.151.703 ("FAILURE TO REPORT OR PAY TAX") 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.151.703?
A common citation format is "The Texas Constitution § TX.151.703" (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.151.703 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.