Tex. Utils. Code Section 122.203
Penalty for Failure to Report and Pay Tax


If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section 122.201 (Penalty for Failure to Report Tax), as applicable, for failure to make the report is imposed.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Source: Section 122.203 — Penalty for Failure to Report and Pay Tax, https://statutes.­capitol.­texas.­gov/Docs/UT/htm/UT.­122.­htm#122.­203 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 122.203’s source at texas​.gov