Tax Code › Title 2 › Chapter 151 › Subchapter J

Texas Tax Code § 151.512

Interest

Limited Sales, Excise, and Use Tax · Tax Determinations

Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required to be collected became due and payable to the state.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.