Tex. Tax Code Section 31.073
Restricted or Conditional Payments Prohibited

A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector’s records is void unless the restriction or condition is authorized by this code.

Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.

Source: Section 31.073 — Restricted or Conditional Payments Prohibited, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.073 (accessed Jun. 5, 2024).

31.01
Tax Bills 31.02
Delinquency Date 31.03
Split Payment of Taxes 31.04
Postponement of Delinquency Date 31.05
Discounts 31.06
Medium of Payment 31.07
Certain Payments Accepted 31.08
Tax Certificate 31.10
Reports and Remittances of Other Taxes 31.11
Refunds of Overpayments or Erroneous Payments 31.12
Payment of Tax Refunds 31.031
Installment Payments of Certain Homestead Taxes 31.032
Installment Payments of Taxes on Property in Disaster Area or Emergency Area that Has Been Damaged as a Result of Disaster or Emergency 31.033
Installment Payments of Taxes on Property in Disaster Area or Emergency Area that Has Not Been Damaged as a Result of Disaster or Emergency 31.035
Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person 31.036
Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead 31.037
Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity 31.061
Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property 31.071
Conditional Payments 31.072
Escrow Accounts 31.073
Restricted or Conditional Payments Prohibited 31.075
Tax Receipt 31.081
Property Tax Withholding on Purchase of Business or Inventory 31.111
Refunds of Duplicate Payments 31.112
Refunds of Payments Made to Multiple Like Taxing Units 31.115
Payment of Tax Under Protest

Accessed:
Jun. 5, 2024

§ 31.073’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._tax_code_section_31.073

Original Source: Section 31.073 — Restricted or Conditional Payments Prohibited, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.073 (last accessed Jun. 5, 2024).