Texas Statutes
§ 351.0042 — INTEREST ON DELINQUENT TAX.
Texas § 351.0042
JurisdictionTexas
Code TXTax Code
This text of Texas § 351.0042 (INTEREST ON DELINQUENT 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. § 351.0042 (2026).
Text
Sec. 351.0042. INTEREST ON DELINQUENT TAX.
(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.
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Legislative History
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724 ), Sec. 2, eff. September 1, 2013.
Nearby Sections
15
§ 351.001
DEFINITIONS.§ 351.002
TAX AUTHORIZED.§ 351.0025
EXTRATERRITORIAL JURISDICTION.§ 351.003
TAX RATES.§ 351.004
TAX COLLECTION.§ 351.0042
INTEREST ON DELINQUENT TAX.§ 351.005
REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.§ 351.006
EXEMPTION.§ 351.007
PREEXISTING CONTRACTS.§ 351.008
CONCURRENT STATE TAX DELINQUENCY.§ 351.009
ANNUAL REPORT TO COMPTROLLER.§ 351.101
USE OF TAX REVENUE.§ 351.1012
ELECTRONIC TAX ADMINISTRATION SYSTEM.§ 351.1015
CERTAIN QUALIFIED PROJECTS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 351.0042, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/351.0042.