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Texas Tax Code

§ 181.101 — INTEREST ON DELINQUENT TAXES

TX § 181.101Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 181. CEMENT PRODUCTION TAX · Art. C. ENFORCEMENT

Statute text

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A tax imposed by this chapter that is delinquent draws interest as provided by Section 111.060 of this code.

Legislative history

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.