Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by Findlaw Staff
(a) The comptroller may impose a penalty of five percent of the tax due on a person who:
(1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or
(2) is required under Section 111.0626 to file a report electronically and does not file the report electronically.
(b) The penalties provided by this section are in addition to any other penalty provided by law.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 111.063. Penalty for Failure to Use Electronic Transfers and Filings - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-111-063/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)