Texas § 111.0081 WHEN PAYMENT IS REQUIRED.

Texas Statutes

§ 111.0081 — WHEN PAYMENT IS REQUIRED.

Texas § 111.0081

Code TXTax Code

This text of Texas § 111.0081 (WHEN PAYMENT IS REQUIRED.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 111.0081 (2026).

Text

Sec. 111.0081. WHEN PAYMENT IS REQUIRED.

(a)Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final. If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.

(b)This section does not apply to a determination under Section 111.022 .

(c)The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final. Except as provided by Subsection (d), if the amount of the determination is not paid within 20 days after the day the decision became final, a penalty o

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 111.0081. WHEN PAYMENT IS REQUIRED. (a) Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final. If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.
(b) This section does not apply to a determination under Section 111.022 .
(c) The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final. Except as provided by Subsection (d), if the amount of the determination is not paid within 20 days after the day the decision became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.
(d) The penalty provided by Subsection (c) is abated with respect to the disputed amount that is the subject of a timely filed suit under Subchapter E , Chapter 112 . If the amount determined to be due in a final judgment in the suit is not paid within 20 days after the day the judgment became final, a penalty of 10 percent of the amount due, exclusive of penalties and interest, shall be added.

Sanadco Inc., a Texas Corporation Mahmoud Ahmed Isba Broadway Grocery, Inc. And Shariz, Inc. v. Glenn Hegar, in His Individual and Official Capacity as Comptroller of Public Accounts Office of Comptroller of Public Accounts for the State of Texas And Ken Paxton, in His Official Capacity as Attorney General of the State of Texas

(Court of Appeals of Texas, 2015)

State v. Steve Crawford, A/K/A Steven Lynn Crawford And Robert Wills, A/K/A Robert William Wills

(Court of Appeals of Texas, 2008)

Legislative History

Added by Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001. Amended by: Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 2, eff. May 24, 2025.