Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.0081 (2026)

When Payment Is Required

✓ laws through the 89th Legislature (2025)
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Sec. 111.0081. WHEN PAYMENT IS REQUIRED. (a) Except as provided in Subsections (b) and (c) of this section, the amount of a determination made under this code is due and payable 10 days after it becomes final. If the amount of the determination is not paid within 10 days after the day it became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.

(b) This section does not apply to a determination under Section 111.022.

(c) The amount of a determination made under this code is due and payable 20 days after a comptroller's decision in a redetermination hearing becomes final. Except as provided by Subsection (d), if the amount of the determination is not paid within 20 days after the day the decision became final, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added.

(d) The penalty provided by Subsection (c) is abated with respect to the disputed amount that is the subject of a timely filed suit under Subchapter E, Chapter 112. If the amount determined to be due in a final judgment in the suit is not paid within 20 days after the day the judgment became final, a penalty of 10 percent of the amount due, exclusive of penalties and interest, shall be added.

Added by Acts 1985, 69th Leg., ch. 37, Sec. 9, eff. Aug. 26, 1985. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 8, eff. Sept. 1, 2001.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 2, eff. May 24, 2025.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2008–2025 · leading case: State v. Crawford, 262 S.W.3d 532 (Tex. App.—Austin 2008).
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State v. Crawford, 262 S.W.3d 532 (Tex. App.—Austin 2008). “See Tex. Tax Code Ann. § 111.0081 (c) (West 2008).”
Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 2015). · cites it 2× “Consequently, the tax amount does not become "due and payable" until after the Comptroller's decision in the redetermination hearing becomes final.”
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). “[3] See Tex. Tax Code § 111.0081(c). [4] Petitioner did not contend that the charges at issue were for non-taxable stand-alone installation labor.”
State v. Steve Crawford, No. 03-07-00622-CV (Tex. App.—Austin Aug. 21, 2008). “See Tex. Tax Code Ann. § 111.0081 (c) (West 2008).”
State v. Steve Crawford, No. 03-07-00622-CV (Tex. App.—Austin Aug. 21, 2008). “See Tex. Tax Code Ann. § 111.0081 (c) (West 2008).”
Tex. Tax Code § 111.0081(c): 1 case
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). “[3] See Tex. Tax Code § 111.0081(c). [4] Petitioner did not contend that the charges at issue were for non-taxable stand-alone installation labor.”
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