| Issue Date: | 1995-09-01 |
|---|---|
| Revised Date: | 2001-09-01 |
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
Collecting Agencies
Deposit Funds
Note
Amended by S.B. 640, 77th Leg., R.S.
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 | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |