Tax Code › Title 1 › Chapter 31

Texas Tax Code § 31.073

Restricted or Conditional Payments Prohibited

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A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.

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

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Legislative history

Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.