Tex. Tax Code § 111.063
This is the official text of Tex. Tax Code § 111.063, part of Texas’s Tax Code — governs state and local taxation.
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§ 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.
Official statutory text
(a) The comptroller may impose a penalty of five percent of the tax due on a person who:
(1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or
(2) is required under Section 111.0626 to file a report electronically and does not file the report electronically.
(b) The penalties provided by this section are in addition to any other penalty provided by law.
(1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or
(2) is required under Section 111.0626 to file a report electronically and does not file the report electronically.
(b) The penalties provided by this section are in addition to any other penalty provided by law.
Status: in_force · Read it on the official government site
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