Tax Code § 181.104
If a taxed person fails to file the required report or pay the tax when due, they owe a penalty of 5% of the delinquent tax; if the failure continues for 30 days, an additional 5% applies, and the minimum penalty is $1.
- Jurisdiction
- United States — Texas
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- Code
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- en
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filing payment delinquency tax penalties
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Tax Code § 181.104
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