Tex. Tax Code § 351.0042
This is the official text of Tex. Tax Code § 351.0042, part of Texas’s Tax Code — governs state and local taxation.
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§ 351.0042. INTEREST ON DELINQUENT TAX.
Official statutory text
(a) A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at the greater of the rate provided by Section 111.060(b) or the rate imposed by the municipality on January 1, 2013.
(b) Interest under this section accrues from the first day after the date due until the tax is paid.
(b) Interest under this section accrues from the first day after the date due until the tax is paid.
Status: in_force · Read it on the official government site
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