Texas § TX.201.351 - DELINQUENT TAX
Full text of Texas The Texas Constitution § TX.201.351 — DELINQUENT TAX, with citation guidance and answers to common questions.
§ TX.201.351. DELINQUENT TAX
DELINQUENT TAX; PENALTY. (a) A person who fails to pay the 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 within 30 days after the day on which the tax is due, the person forfeits an additional five percent. (b) The minimum penalty provided by this section is $1. (c) Notwithstanding Subsections (a) and (b), a person is not subject to a penalty under Subsection (a) if: (1) the delinquent tax results from the person's filing of an amended report with the comptroller for a timely filed original report under Section 201.203 or 201.2035 ; (2) the person timely paid the full amount of tax due as indicated in the original report; (3) the amount of additional tax due as a result of all amended reports for the original report does not exceed 25 percent of the tax due as indicated in the original report; (4) the person resolves all errors identified by the comptroller on the amended or original report that could affect the amount of tax due on that report not later than the 60th day after the date on which the amended or original report, as applicable, is filed; and (5) the person files the amended report not later than the 730th day after the date on which the original report was due and remits the full amount of the additional tax due with the amended report. Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 453, ch. 93, Sec. 7, eff. Sept. 1, 1983. Amended by: Acts 2017, 85th Leg., R.S., Ch. 702 (H.B. 3232 ), Sec. 1, eff. January 1, 2018.
Frequently Asked Questions About Texas § TX.201.351
What does The Texas Constitution § TX.201.351 cover?
Section TX.201.351 ("DELINQUENT 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.201.351?
A common citation format is "The Texas Constitution § TX.201.351" (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.201.351 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.