Texas Tax Code

§ 156.201 — INTEREST ON DELINQUENT TAXES

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 156.201Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. E. ENFORCEMENT

A tax imposed by this chapter that is not paid to the comptroller when it is due draws interest as provided by Section 111.060 of this code.

Legislative history

Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.