Tax Code § 191.087
A person taxed under this subchapter who fails to file a required report or pay the tax when due must forfeit a penalty of 5% of the tax due, with another 5% added if the failure continues for 30 days; the minimum penalty is $1.
- Jurisdiction
- United States — Texas
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- Language
- en
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penalties tax payment tax reporting
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Tax Code § 191.087
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