Texas Statutes
§ 182.102 — PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX.
Texas § 182.102
JurisdictionTexas
Code TXTax Code
This text of Texas § 182.102 (PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX.) 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. § 182.102 (2026).
Text
Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX.
(a)A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent.
(b)The minimum penalty imposed by this section is $1.
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Legislative History
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 5, eff. Sept. 1, 1983.
Nearby Sections
15
§ 182.021
DEFINITIONS.§ 182.022
IMPOSITION AND RATE OF TAX.§ 182.023
PAYMENT OF TAX.§ 182.024
POLITICAL SUBDIVISIONS.§ 182.025
CHARGES BY A CITY.§ 182.026
SUBCHAPTER NOT APPLICABLE.§ 182.027
NO EXEMPTION.§ 182.081
REPORTS.§ 182.082
TAX PAYMENTS: DUE DATE.§ 182.084
ADDITIONAL REPORTS.§ 182.085
FORMS.§ 182.086
PERMIT REQUIRED; FORM OF PERMIT.§ 182.087
APPLICATION AND ISSUANCE OF PERMIT.§ 182.088
SUSPENSION OF PERMIT.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 182.102, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/182.102.