Tax Code › Title 2 › Chapter 112 › Subchapter A

Texas Tax Code § 112.002

Inclusion of Penalty and Interest

Taxpayers' Suits · General Provisions

In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.