Texas Comptroller of Public Accounts
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Revenue Object 3774 – Penalty for Failure to Use Electronic Funds Transfer (EFT) |
Inactive
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.
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| Revenue Type: Cash — Other Revenue |
| Origin Date: September 1, 1995 by S.B. 401, 74th Leg., R.S. |
| Issue Date: 1995-09-01 |
| Revised Date: 2025-01-08 |
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.
As determined by Comptroller
Amended by S.B. 640, 77th Leg., R.S.
Revenue object no longer required. Closed January 2025.
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