Texas § 111.063 PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.

Texas Statutes

§ 111.063 — PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.

Texas § 111.063

Code TXTax Code

This text of Texas § 111.063 (PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.) 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. § 111.063 (2026).

Text

Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS.

(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.

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Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC TRANSFERS AND FILINGS. (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.