This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date: 1995-09-01
Revised Date: 2025-01-08

Legal Citations

  • Tax Code sec. 111.063

Object Type

Cash — Other Revenue

Origin Date

September 1, 1995 by S.B. 401, 74th Leg., R.S.

Description

The Comptroller may impose a penalty of five percent of the tax due on a person who is required by statute or rule to pay the tax by means of EFT, and does not pay the tax by means of EFT or is required to file a report electronically and does not file the report electronically. The penalty provided is in addition to any other penalty provided by law.

Due Date

As determined by Comptroller

Note

Amended by S.B. 640, 77th Leg., R.S.

Revenue object no longer required. Closed January 2025.

USAS Values

Appropriation Year 25
USAS Title PENALTY FOR FAILURE TO USE EFT
Receipt Category 14 – Other
Receipt Type 25 – Violations, Fines and Penalties
Object Group 30 – Revenues
USAS Status I
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES