Health & Safety Code Section 361.140
Interest and Penalties
(a)The commission by rule shall establish requirements for the assessment of penalties and interest for late payment of fees owed the state under Sections 361.134 (Industrial Solid Waste and Hazardous Waste Generation Fee) through 361.137 (Permit Application Fee). Penalties and interest established under this section shall not exceed rates established for delinquent taxes under Sections 111.060 (Interest on Delinquent Tax) and 111.061 (Penalty on Delinquent Tax or Tax Reports), Tax Code.
(b)Interest collected under this section for late payment of a fee shall be deposited in the state treasury to the credit of the respective fund to which the late fee is credited.
(c)Relettered as subsec. (b) by Acts 1997, 75th Leg., ch. 1072, Sec. 32, eff. Sept. 1, 1997.
Section 361.140 — Interest and Penalties,
https://statutes.capitol.texas.gov/Docs/HS/htm/HS.361.htm#361.140 (accessed Dec. 2, 2023).